9911796707
TMI Blog2009 (12) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... cation - penalty cannot be sustained - appeal allowed - decided in favor of appelalnt. - C/233/2008 - 1936/2009 - Dated:- 11-12-2009 - Ms. Jyoti Balasundaram, J. Shri V. Ravindran, Consultant, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. ORDER On the basis of information that red sanders logs, prohibited item for export under Foreign Trade Policy was being smuggled in the export consignment of M/s. Sekar Sekar Process, Sivakasi covered under shipping bill dated 13-1-2007 in the guise of Calcite Powder (cargo was consigned to a buyer in Malaysia), the container was intercepted on 19-1-2007. It was found to be sealed with Central Excise One Time Seal (OTS) and with liner OTS. On breaking open the seals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as liner seal, invoice and packing list; at the time of packing Shri Suresh was present along with Shri Karnan and Central Excise officers; that after sealing with the liner seal and Central Excise seal, the Central Excise officers handed over two sealed covers to Shri Suresh, one containing samples and the other containing shipping bill documents. Shri Karnan stated that after stuffing, the container left for Chennai Port along with one Shri Kurnar, who was Shri Rajkumar s man, and that he did not know how the red sanders logs was found in the container instead of the declared cargo. Shri P. Thanasekaran s statement was recorded on 23-1-2007 in which he corroborated the statement of his son Shri Karnan. Statements of others were also reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gements to avoid this type of exigency and, therefore, the exporters cannot absolve themselves from their responsibilities relating to the export consignments. While I agree with the finding that an exporter cannot absolve himself from his responsibility for the export consignment, this cannot be stretched to hold that exporter is liable to penalty under Section 114 in the absence of any evidence on record to show that any acts of commission or omission on his part rendered the goods liable to confiscation under Section 113. The goods were stuffed in the container under the Central Excise supervision and the red sanders logs were substituted en route to the Chennai Port. It is intriguing to find that the seals were not tampered with and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
