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TMI Blog2012 (6) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Further, since they could not produce any documentary evidence in support of their claim for financial hardships, therefore, applicants are directed to predeposit 10% of penalty in each case within eight weeks. - STAY PETITION NO.C/S/932/10(C/A/380/10), C/S/46/11(C/A/51/11) - - - Dated:- 23-5-2012 - SHRI S.K.GAULE, DR. D.M.MISRA, JJ. SHRI K.K.SANYAAL, CONSULTANT FOR THE APPLICANT(S)/APPELLANT(S); SHRI D.K.NATH, AR (DY. COMMR.) FOR THE REVENUE. Per Shri S.K.Gaule Heard both sides. The Applicants filed these Applications for waiver of predeposit of penalty of Rs.2,00,000/- each under Section 114 of the Customs Act, 1962. Since the issue involved in these Applications is common, they are being disposed of by a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 14 and 16 of the show cause notice, which read as follows: 11. Statement of Sri Anand Kumar Rajak was recorded under Section 108 of the Customs Act, 1962. In his voluntary statements dated 23.05.07, Shri Rajak stated interalia that he had been working in Jain Logistics at 7, Babulal Lane, 4th Floor, Kolkata 700007 as an employee since October 2006; that he used to look after all the accounting work of the said Firm and he would collect Export carting order from Shipping company and he would book container as per office order; that the work of Jain Logistics was to transport Nepal Export and lmport cargo and sometimes their firm would negotiate with Customs clearing agent on behalf of Nepal party; that Sri Vinod Kumar Doshi is one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en he reached office at about 10-00 hrs. he saw the driver was waiting there along with export documents; that when the driver handed over the export documents for the above shipments to hint, he contacted Sri Doshi over telephone; that Sri Doshi told him that the vehicle would reach Haldia by 15.05.07, then the driver left office; that he then sent the documents to Joydev Mukherjee of the said CHA firm and informed the arrival schedule of the vehicle; On 17.05.07,Shri Mukherjee telephonically informed Shri Anand Kumar Rajak that the container was opened by DRI and Customs in presence of their man and the container was found stuffed with Red coloured logs; that he then conveyed the fact to Vinod Kumar Doshi; that on18.05.07 Shri Doshi instr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hu Doshi and after cash withdrawal of Rs.2,65,000/ he handed over Rs.2,35,000/ to the man and the balance of Rs.30000/ was sent to Mr. Joydev Mukherjee; that on 18.05.07 the same person came at Bank after contacting him with another Blank Cheque signed by Madhu Doshi and as directed by Sri Doshi, the entire amount of Rs.3,45,000/ was withdrawn in cash and out of the above amount Rs.50000/- was deposited to the said account of Madhu Doshi and the rest amount was handed over to the person and the person then left. 14. Again statement of Sri Anand Kumar Rajak was recorded under Section 108 of the Customs Act, 1962 on 28.05.07. In his voluntary statement Sri Rajak interalia stated that when he closed the office on 17.05.07 everything was OK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 18.05.07, he stated that he entered office at about 10.00 hrs on that day along with Shi Anand Kumar Rajak; that when they entered the office everything was available there; that he left office at about 11.00 hrs. along with Shri Rajak as Shri Vinod Kumar Doshi instructed them over telephone that they should leave immediately and Shri Doshi also informed that his man would come to take over the office key; that within five minutes one person came to them when they were waiting in front of the Office and the person approached Shri Rajak as the man of Sri Doshi and wanted the office key; that they had to hand over the key to the man although the man was unknown to them as they worked as per instruction of their boss Sri Vinod Kumar Doshi. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per direction of their boss. It is beyond doubt that they had prior knowledge of their wrongdoing which to some extent has helped their boss to organize smuggling of Red Sanders Wood and also helped Shri Doshi to take away all the office Documents. Thus it is clear that they have abetted Shri Vinod Kumar Doshi in the activity of smuggling of Red Sanders out of India and therefore, both Sri Anand Kumar Rajak and Sri Tarak Saha are liable to penal action under Section 114(i) of the Customs Act, 1962. 5. From the above, it is clear that when the container containing the Red Sanders was intercepted, both the Applicants namely S/Shri Anand Kumar Rajak and Tarak Saha left the Office after handing over the keys to an unknown person and afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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