9911796707
TMI Blog2014 (3) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... mis-declaring it as industrial salt, chemical grade (sodium chloride). They filed Shipping Bill No. 3440204 dated 23.7.2009. It was found that MOP is restricted item for export, licence was required and no licence was produced by the exporter. After thorough investigation, it was admitted by Shri Subash, Proprietor of M/s. Sharmi Exim Co. and other co-noticees that the goods were exported at the instance of the appellant. Shri Senthilnathan, Export Executive of Bholu Kumar Parmar (CHA), Shri S. Babu, Proprietor of M/s. R.B.Traders, Shri Manikandan, driver of the appellant and Shri Subash of M/s. Sharmi Exim Co. in their statements stated that the entire transaction was done at the instance of the appellant. It is also found that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y suffered in jail for three months and lost his vision. He further submits that the Tribunal directed them to predeposit Rs. One lakh on the stay application filed by the appellant which was reduced by the Honble Madras High Court to Rs.50,000/-. 4. On the other hand, the learned AR on behalf of the Revenue submits that the co-noticees pointed out the appellant's name and in their statements, which were not retracted by any person. It is also submitted that the export documents are also indicating the appellant's sister's address which is a genuine address. It is further submitted that all the persons had narrated the modus operandi in detail, of irregular export. He relied upon the decision of the Hon'ble Supreme Court in the case of Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of co-noticees. In my considered view the material evidence available in this case are sufficient for imposition of penalty on the appellant. Section 114AA provides penalty for use of false and incorrect material. Section 114AA of the Act, 1962 would apply in the case of if any person knowingly or intentionally makes, signs or uses or causes to be made signed or used, any declaration, statement or document, which is false or incorrect in any material particular in the transaction, Section 114(i) of the Act, 1962 would apply if any person in relation to any goods of which any prohibition is in force, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113 of the Act, 1962. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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