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TMI Blog2015 (1) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by R. Sudhakar,J.) This appeal is filed by the department assailing the Final Order No.1325 of 2007, dated 2.11.2007 passed by the Central Excise and Service Tax Appellate Tribunal, Chennai. 2.1. The facts in a nutshell are as under: Acting on specific information, on 3.7.2005, a team of officers of Docks Intelligence Unit intercepted the container bearing No.CRXU 197361-3. The said container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 20,68,500/- (Local Market Value). 2.3. A show cause notices were issued to the first respondent and many other persons alleged to be involved. The first respondent submitted his explanation and an opportunity of personal hearing was also afforded. Thereafter, the matter was taken up for adjudication. The Original Authority held that two persons, namely J.Thomas and S.Sivakumar, are directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 114(i) of the Customs Act is not sustainable. The Tribunal allowed the appeal filed by the first respondent and set aside the penalty imposed, by observing that for failure to discharge functions as a Customs House Agent, penalties are provided in the Customs House Agents' Licensing Regulations. 2.6. Calling into question the order passed by the Tribunal, the department has filed this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customs document given by some Shri S.S.Sivakumar for monetary considerations, which paved the way for unauthorized persons access to the customs clearing formalities and enabled unscrupulous persons in facilitating the smuggling of prohibited goods. 6. With regard to the above said finding of the Original Authority, the Tribunal, in the order under challenge, held as under: "4. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of a positive role of the first respondent in the attempt to smuggle out red sander wooden logs. Even in the order of the Original Authority, it is held that the custom house agent has not discharged his duty in the normal course of his service. As rightly observed by the Tribunal, for failure to discharge functions as a Custom House Agent, penalties are provided in the Customs House Agents Lice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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