2013 (12) TMI 589

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..... to the address of the applicant’s sister - Held that:- There is no material available that the applicant has taken steps against the use of the name of the applicant’s sister’s address in the attempted export- Penalty was imposed under Section 114AA for use of false and incorrect material and penalty under Section 114(i) was imposed for attempt to export the goods for which prohibition is in forc .....

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..... harmi Exim Co., Proprietor L. Subash, filed Shipping Bill declaring the goods as industrial salt chemical grade (sodium chloride) . After examination it was found that the goods were fertilizer grade potassium chloride classified as muriate of potash. The customs authorities seized the goods. The adjudicating authority confiscated the goods and imposed redemption fine and also imposed penalties o .....

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..... cants sister Smt. Aruna Murugesh. This fact was not disputed by the applicant. It is also seen that L. Subash in his statement elaborately recorded the role of the applicant. At any event, there is no material available that the applicant has taken steps against the use of the name of the applicants sisters address in the attempted export. The adjudicating authority imposed penalty under Sectio .....

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