9911796707
TMI Blog2014 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... igation and tried to escape with responsibility that he did not oversee the stuffing of the Ceramic Sanitary Wares in the containers and also refused to part with the proper details and where about of Shri Vishal Shah or other major persons involved in this case. We also find that adjudicating authority has specifically recorded that despite export of 40 to 45 containers Shri Gandhi was unaware an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties on these two appellant on the ground that they had a role to play in illegal export of Red Sander Logs by loading them in the containers which were declared to be consignment of Ceramic Sanitary Wares . 3. Learned counsel appearing on behalf of the appellant would take us through the entire order in original and submit that adjudicating authority has not recorded any findings as to why the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted his responsibilities as exporter to Shri Vishal Shah, who was not traced out and no statement were recorded of the said Shri Vishal Shah. 4. Learned departmental representative would read the findings of the adjudicating authority in respect of appellant and submit that appellants herein were in export business and Shri Vishal Shah was never known to them despite there being 40 to 45 export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being no finding, visiting the appellant with penalty is prima-facie, erroneous. 6. As regards the penalty imposed on Shri Vinaykant Gandhi, we find that adjudicating authority has recorded at least in two places that Shri Vinaykant Gandhi did not cooperate with investigation and tried to escape with responsibility that he did not oversee the stuffing of the Ceramic Sanitary Wares in the conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of Rs. 10,00,000/- (Rupees ten lakh only) within eight weeks from today and report compliance on 25.11.2013 to Deputy Registrar. Deputy Registrar after ascertaining such compliance will place the file before the Bench for passing order on 02.12.2013. Subject to such compliance being made, stay petition filed by Shri Vinaykant Gandhi is allowed and recovery thereof stayed till the disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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