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TMI Blog2015 (8) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... to come to conclusion that first respondent was having knowledge of export of goods improperly – Tribunal further held that there was no evidence to indicate that first respondent had knowledge of export of red sanders in consignment in guise of natural slate stone and that provisions of Sec.114 of the Customs Act was not attracted – In view of finding of Tribunal, no interfere was required – Decided in favour of Assesse. - Civil Misc Appeal No. 2429 of 2009 - - - Dated:- 2-7-2015 - R. Sudhakar And K B K Vasuki, JJ. For the Appellant : Mr. K Mohanamurali For the Respondents : Mr. T V Suresh Kumar - R1 JUDGMENT (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed against the order of the Tribunal d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst respondent had filed shipping documents to export red sanders, which is prohibited, under the guise of natural slate stone, show cause notice was issued to show cause as to why the goods should not be confiscated and penalty should not be imposed. In response to the said notice, the first respondent had filed a reply stating that he had signed the shipping bill for export of natural slate stone and he had not handled the export clearance of the subject goods. He further stated that he did not know the actual exporter. The Adjudicating Authority, after due process of law, adjudicated the matter and passed an order confirming the penalty of ₹ 25 ,000 /- imposed on the first respondent. Aggrieved by the said order, the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and the learned counsel appearing for the first respondent and perused the materials placed before this Court. 6. It is seen from the order of the Tribunal that the finding of the Tribunal is that there was no material evidence or finding by the Adjudicating Authority to come to the conclusion that the first respondent was having knowledge of the export of the goods improperly. The Tribunal further holds that there is no evidence to indicate that the first respondent had knowledge of export of red sanders in the consignment in the guise of natural slate stone and that provisions of Sec.114 of the Customs Act is not attracted. It observed that the only plausible action that could have been taken is under the provisions of Customs Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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