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TMI Blog2015 (2) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... on of evidences which can be examined in detail, at the time of final disposal of the Appeals. However, from the chain of events narrated by the ld. Commissioner, it is evident that the complicity of the Applicants in the present case of exporting red sander wood, a prohibited item, cannot be ruled out. We find that action or omission on the part of the above-mentioned Applicants has resulted into the export of red sander log, which is a prohibited item, and therefore, the export consignments are liable for confiscation and penalty is imposable on the Applicants. Prima facie, the Applicants are not able to make out a case for full waiver of the penalty. Accordingly, we direct each of the Applicants, to deposit 10% of penalty imposed, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Brief facts of the case are that acting on an intelligence that a group of persons was attempting to smuggle out red sander log, a prohibited item, in the guise of Jute Hessian Cloth, the Officers of DRI, Kolkata, off-loaded two containers of consignments at N.S.Dock, Kolkata, cleared for export from Haldia, and called back the containers already arrived at port of destination i.e.Kelong, to Kolkata Port. Examination of the goods stuffed in the containers, revealed that in case of containers exported under Shipping Bill No.3200774 dated 12.04.11 and Shipping Bill No.320776 dated 12.04.11, the goods under export, were found to be red sanders weighing 9250 Kgs. and 8890 Kgs., totally valued at ₹ 1.53 crore, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lists were provided by Shri Laha for preparation of the Shipping Bills. Shri Nandi contacted one Shri Anupam Nanda (Applicant herein), Marketing Manager of M/s. World Gate Express Lines (Freight Forwarder), Kolkata, who arranged for pick-up of the containers from M/s. TLPL Shipping, Kolkata. Shri Nanda collected the charges that charges (for arranging the containers) from Shri Laha in cash, as against the normal practice of collecting the amount through clerk. On interrogation, Shri Laha had stated that he did not know the Exporter namely, M/s. Sheth Commercial Company and the impugned export documents were received by him from one Shri Ritesh Jha (Applicant herein). He also provided the Mobile Number of Shri Ritesh Jha. In his statement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy read with the provisions of the Customs Act, 1962, and therefore, the impugned export goods are liable for confiscation and the penalty is imposable on the Applicants involved in the export of impugned goods. He, therefore, confiscated the goods absolutely, and imposed penalty on the Applicants. 3. At the outset, Shri A.Chakraborty, ld. Advocate appearing for the Applicant, Shri Shambhu Das, submitted that the ld. Commissioner held that charge of abetment against the Applicant in the act of smuggling has been proved merely on the basis of assumption, presumption and suspicion without any specific allegation or finding against him. He submits that he is a poor person, and he has undertaken jobs of clearance of the impugned export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... role in smuggling of red sanders is not proved. He submits that the Show Cause Notice nowhere alleges that the Applicants did not check up credential of the Exporter. He had been merely charged with the offence of abetting the smuggling, as he had accepted the amount in cash for supply of the empty containers. 3.3. Shri A.Chakraborty, ld. Advocate appearing for the Applicant, M/s. K.C.P.J. International Agency, submits that being a CHA, by not obtaining the Authorization Letter from the Exporter, they had merely violated the provisions of CHALR, 2004, and for that, their license has already been suspended. The said Company is out of job from September, 2011, and their Security Deposit is also forfeited. It is his contention that for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Mahendra Nath Laha. Shri Mahendra Nath Laha received these documents from Shri Ritesh Jha (Applicant herein). Shri Nanda (Applicant herein) had arranged the containers. It is pleaded on behalf of all the Applicants that they had acted in bonafide. We find that M/s. Sheth Commercial Company in whose name the impugned Shipping Bills were filed, had denied to have exported the impugned consignment. We find from the observations of the ld. Commissioner that none of the Applicants verified the credential of the documents and the identity of the actual Exporter. He has also recorded that Shri Laha and Shri Sambhu Das were present during stuffing of the containers. We find that the evidences produced by both sides in their support, requires ..... X X X X Extracts X X X X X X X X Extracts X X X X
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