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TMI Blog2016 (9) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... 9199/16/SMB - Dated:- 10-8-2016 - Shri Ramesh Nair, Member (Judicial) Shri A.K. Prabhakar, Advocate for Appellant Shri D.S. Mann, Assistant Commissioner (A.R) for respondent ORDER The fact of the case is that the appellants being CHA firm M/s. K.D. Thakkar and employee thereof Shri B.M. Jagdale, were involved in the export clearance of stuffed container with Red Sanders. The red sanders was attempted to be smuggled out of India in the name of M/s. Panchaganngaa Aagro Tech Pvt. Ltd. The appellants being CHA not taken proper authorization from the exporting firm. On investigation, it was undisputedly proved that M/s. Panchaganngaa Aagro Tech Pvt. Ltd. is not the actual exporter and all the export documents were found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents are forged or otherwise. Even in the present case vessel containing one container sailed then it was brought back that itself shows even the customs authority was unable to know whether the documents are forged or otherwise. Therefore as regard the offence of attempt of illegal export of red sanders, the appellants being CHA were not involved in any manner. It has not been proved that the appellants were directly or indirectly involved in the illegal export of red sanders, therefore the penalty was wrongly imposed upon them. In support of his statement, he placed reliance on the following judgments: (i) Prime Forwarders Vs. Commr. Of Customs, Kandla 2008 (222) E.L.T. 137 (Tri.-Ahmd.) (ii) Commissioner of Customs Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (273) E.L.T. 571 (Tri.-Mumbai) (iii) Commissioner of Customs, Tuticorin Vs. M.R. Exports 2006 (197) E.L.T. 523 (Tri.-Chennai) (iv) Cleford Shipping Co. Vs. Commissioner of Cus.(Port), Kolkata 2009 (238) E.L.T. 129 (Tri.-Kolkata) (v) Commissioner of Customs Vs. M/s. K M Ganatra Co. 2016-TIOL-13-SC-CUS. 4. I have carefully considered the submissions made by both the sides. The fact is not under dispute that there was an attempt to illegally export red sanders. The export documents showing the exporters name as M/s. Panchaganngaa Aagro Tech Pvt. Ltd. were found forged. The CHA firm and its employee who are the present appellants have not obtained any authorization and they were not aware about the detail of M/s. Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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