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TMI Blog2015 (6) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ong and fictitious telephone numbers and addresses, so that investigations are lost in the trail. In such facts the exporter was held liable for aiding and abetting. Further, in the case of P. Bhaskar Naidu, the payment for goods was received in cash, wherein in the case of present appellant the payment is received through Banking Channel. Further in the Bhaskar Naidu's case, the goods were factory stuffed and it moved from the factory to the Port, whereas in the appellant's case the goods have been taken to ICD premises for inspection. - allegation of aiding and abetting does not stand. - Decided in favour of assessee. - C/89951/14 - A/89182/17/SMB - Dated:- 10-6-2015 - Shri Anil Choudhary, Member (Judicial), J. For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) ELT 248 held that the appellant exporter liable for aiding and abetting for the attempted export of prohibited goods and accordingly imposed a penalty of ₹ 30 lakhs under Section 114(i) of the Customs Act. 2.2 Being aggrieved the appellant is in appeal before this Tribunal. 3. The learned Counsel for the appellant states that under the scheme of handing over the goods to ICD by the exporter, the role of the exporter ends once the goods are inspected, stuffed and the container is sealed at the ICD. The exporter cannot play any role in transportation of the sealed container from ICD to the gateway port. The learned Counsel further relies on the Circular No. 57/98-Cus dated 4.8.1998, wherein the CBE C have been prescribed guid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reserve bank of India. 5. The examination order would be given on duplicate and both transference copies of Shipping Bill. The report would also be recorded on all these copies, duplicate copy of S/B would be retained in ICD and transference copies would be forwarded to the Airport \ Port. FOB value of goods would be debited from the continuity bond executed by the custodians. After the examination is over, all the packages would be handed over by the Customs Authorities to the custodians of goods along with two transference copies of Shipping Bill, certified copy of invoice, packing list and other documents in sealed cover. The goods are to be transported by container or truck, the entire cargo body of which can be sealed with tamper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is strange to note that Shri Bhaskar Naidu does not know the address of the person who acted as middleman for overseas buyer. Mr. Bhaskar Naidu could not even furnish the address of Shri Krishnan to the Department. It is reasonable to expect that any prudent businessman let alone the exporter would check the veracity of buyer to ensure that he receives payment for the supplies made. According to one Shri P. Saravanan, who owned the trailers informed Shri Bhaskar Naidu that he was the brother of the overseas buyer. However, whereas he failed to give the correct address of Shri P. Saravanan too and instead provided some fictitious non-existing address and phone numbers to the Department, as and when Shri Bhaskar Naidu needed to contact Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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