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TMI Blog2007 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be imposed u/s 114(i) - C/56/2007/MAS - 1325/2007 & S. O. No. 1072/2007 - Dated:- 2-11-2007 - [Order per] - This stay application seeks to waive pre-deposit and stay of recovery of the penalty imposed on the appellant. Shri I. Sahaya Edin Prabhu, Proprietor of M/s. Patriot Freight Logistics System, has filed this application along with appeal seeking to vacate a penalty of Rs. 50,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase as found by the Commissioner are that one Shri J. Thomas and one Shri S. Sivakumar had conspired and prepared shipping documents in the name of M/s. Maheswari Exports for export of a consignment of Potassium Feldspar Lumps to Hongkong. M/s. Maheshwari Exports were not aware of these efforts of S/Shri Thomas and S. Sivakumar to export a consignment in their name. The duo had obtained the signat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding. "51. I find that the custom house agent has not discharged his duty in the normal course of his service. He signed the customs document given by some Shri S. Sivakumar for monetary considerations, which paved the way for unauthorized persons access to the customs clearing formalities and enabled unscrupulous persons in facilitating the smuggling of prohibited goods". 1 3. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . For failure to discharge functions as a CHA, penalties are provided in the Custom House Agents' Licensing Regulations. In the absence of any finding showing that the appellant had abetted the failed effort to smuggle out prohibited red sanderwood logs, I find that penalty imposed on the appellant under Section 114(i) is not sustainable. Accordingly, the appeal filed by Shri I. Sahaya Edin Prabhu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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