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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 ..... e red sanders behind these corrugated boxes. Thus, the adjudicating authority found that in the guise of export of corrugated boxes, red sanders were attempted to be smuggled out of India, which are prohibited goods. The appellant-manufacturer/exporter had appeared in the proceedings and contended that they had brought the goods from the ICD Waluj and the same were pursuant to inspection, the stock received of the Customs supervision. Thereafter further transportation from ICD to gateway Port is the responsibility of the custodian/the shipping line and/or their agents and the same is found so secured as the appellant as exporter is not concerned with either in booking of container nor concerned to transport the goods from ICD to gateway por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing transit and will be required to pay the amount equal to drawback / duty amount and other benefits availed by the exporters. They may be asked to execute separate bond for the transport of the goods from ICD to Ports / Airports and vice versa. 4. In case of movement of goods from ICD / CFS, the exporters are required to bring their goods meant for export to ICD / CFS and to file six copies of Shipping Bill along with all necessary documents like GR Form, AR Form, certificates issued by Export Promotion Councils, documents regarding quotas wherever applicable, etc. The Shipping Bills will be assessed as usual, the goods examined, samples drawn, if required, inspection carried out by other agencies under any one of Allied Acts. After the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al number would be endorsed on all documents. 6. The custodians would be required to move the goods by road or rail upto Gateway Ports / Airports. 3.1 The learned Counsel further urges that scheme of transport from ICD to Gateway Port is evident that in short, it is a custodian who is responsible. It is further urged that though the exporter recommended the name of the transporter being irrelevant to the buyer in the foreign country, but the custodian was not bounded by recommendation and accordingly, the custodian is solely responsible as there is appointing authority to the transporter. The ruling relied by the learned Commissioner in the said case P. Shekhar Naidu (supra), he urges that the findings are distinguishable. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going regular business deals. The exchange of e-mail messages between Shri Selvam and Shri Bhaskar Naidu clearly indicates their earlier transaction and business dealings even before the present consignment. This clearly establishes that Shri Bhaskar Naidu, CEO of M/s. Archana Exports and the overseas buyer knew each other very well. Both carefully hatched a fraud creating a web of intermediaries to smuggle prohibited Red Sanders under the garb of Granite Cobble Stones. He himself being the main conspirator tried to mislead the Department by way of engaging a number of intermediaries and by furnishing the wrong and fictitious telephone numbers and addresses, so that investigations are lost in the trail. In such facts the exporter was held l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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