9911796707
TMI Blog2011 (7) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... Srivilliputhur, Virudhunagar District and declared to contain safety matches for export to Srilanka, the subject container was intercepted by the officers of the Directorate of Revenue Intelligence, Tuticorin at PSA Sical Container Stacking Yard, New Port, Tuticorin on late night of 21.09.2007 when it was about to be loaded into the vessel. (2) As per the export documents, the subject container was declared to be stuffed with 2400 cartons of wooden safety matches for export to Srilanka at the factory premises of M/s. Navamani Match Works, Athikulam, Srivilliputhur and the container was sealed by the Central Excise Officers. On 22.09.2007, the Officers of DRI, Tuticorin, opened and conducted preliminary examination of the container, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od, and the container valued at Rs. 50,000/- were seized under a mahazar by the Officers, under the provisions of the Customs Act, 1962 for taking further action. 3. The adjudicating Commissioner has absolutely confiscated the impugned 18.66 MTs of Red Sanders valued at Rs. 75 lakhs as well as 800 cartons of safety matches valued at Rs. 2.6 lakhs used for concealing the Red sanders as also 1500 cartons of safety matches valued at Rs. 4.9 lakhs which were illicitly removed from the sealed container after having been cleared for export. He has released the container and has inter-alia imposed a penalty of Rs. 7.5 lakhs each on Shri Ali Bhai as well as on each of the two appellants in these cases. 4. After hearing both sides at length and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 10,000/- into his UTI, Tuticorin Bank A/c. No. 105010100044563 sometime on 19th or 20th of September 2007; that he had not received the balance amount till then; and that except the above, whatever he had stated in his earlier statement dated 25.09.07 are true; that when shown a person sitting before the officer, he identified the person as Shri Sakthi of M/s. Sakthi Exports, Madurai mentioned by him in his both the statements; that he admitted that he had committed an offence by colluding with Sakthi of Madurai and Ali Bhai of Chennai in the attempted illicit export of Red sanders wood under the S/B.No. 1813815 dated 20.09.07. (2) Though S/Shri A.Sakthi, K. Ramasubbu @ Ramesh and Martin Luther have spoken about the material role play ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed their roles in statements recorded under Section 108 of the Customs Act, 1962, which are admissible as evidence in proceedings against them. The adjudicating Commissioner has also rightly rejected the belated retraction made after several months. Hence, we are of the considered view that the adjudicating Commissioner was right in coming to the conclusion that both the appellants herein were liable to penal action for their involvement in the illicit export of red sanders which is a prohibited item. 6. As regards the quantum of penalty, we find that the adjudicating Commissioner has imposed a penalty of Rs. 7.5 lakhs against Shri Sakthi considering the fact that the value of red sanders sought to be illicitly exported was about Rs. 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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