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TMI Blog2008 (12) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... a, proprietor of M/s. Madhura Impex Services, which used to function as a CHA in relation to import and export of goods traded through the Chennai Port. The appeal challenges the penalty of Rs. 10,000/- imposed on K. Ramana under Section 114 of the Customs Act in the impugned order. The facts of the case are that a shipping bill was filed on behalf of M/s. Kriti Trading Company by one Mr. S. Salet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aj and K.B. Durai. Shri T. Kalyana Ranganathan, an employee of M/s. Madhura Impex Services, which undertook the export documentation of a consignment of groundnut kernels in order to actually export contraband red sander wood logs, was imposed with a penalty of Rs. 5000/-. A penalty of Rs. 10,000/- was imposed on the appellant Shri K. Ramana under Section 114 of the Customs Act for his having rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices. Moreover, the specific finding of the Commissioner as regards the penal liability of the appellant under Section 114 of the Act was limited to the following observations :- For the reasons discussed above, I feel that for negligence and also for not taking adequate precautions which amounts to assistance in rendering the goods liable to confiscation , the appellant was liable to penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner has not been able to categorically find that Shri Kalyana Ranganathan continued to be an authorized employee of the appellant at the material time. The indirect involvement of the appellant is found on account of the role of Shri Kalyana Ranganathan. The appellant is seen to be not at all knowingly involved in the incriminating transaction. The penalty imposed on him under Section 114 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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