2013 (1) TMI 534

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..... ed by the statement of Shri G.P. Krishna Prasad but there is no material to show that the appellant had any knowledge of loading of the red sander wood logs after removal from the CFS. There is no evidence to show that the appellant was aware of attempts of illegal export. Hence,no reason for imposition of penalty on the appellant - in favour of assessee. - C/407/2005 - - - Dated:- 18-1-2013 - .....

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..... s and on perusal of the impugned order, I find that the Commissioner has observed that the appellant had attended the stuffing of the consignment of rice at the Container Freight Station (CFS) on behalf of the exporter for monetary consideration of Rs.1,000/-. It is also observed that the appellant had introduced Shri S. Kumar as Manager of the exporter-firm to G.P. Krishna Prasad thereby facilita .....

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..... loading of the red sander wood logs after removal from the CFS. There is no evidence to show that the appellant was aware of attempts of illegal export. Hence, I do not find any reason for imposition of penalty on the appellant. Accordingly, the penalty imposed on the appellant is set aside. The appeal is thus allowed insofar as the appellant (Mohammed Javeed Jaffery) is concerned. (Dictated and .....

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