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TMI Blog2017 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... t is certainly not master mind and/or actual beneficiary of the attempted illegal export. Nonetheless, without the appellant’s role, such attempted export of red sanders logs would have been possible - The appellant has committed acts of commission and omission which make him liable to penalty imposed u/s 114 (i) of the act. Appeal dismissed - decided against appellant. - C/41759/2016 - 42431/2016 - Dated:- 7-12-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Ms. J. Ragini, Adv., For the appellant Shri K. Veerabhadra Reddy, JC (AR), For the respondent Order The facts of the case are that acting on specific information the customs department intercepted a container meant for export declared as Natural Slate Sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below and submits that the active role of the appellant is clearly established in as much as the appellant was not authorised either by the exporter of by the CHA to the entire operation. He has failed to verify the exporter and not exercised due diligence while making arrangement to export of goods. The statement is inculpatory in nature and not retracted. Ld. Advocate submits that the appellant was innocence of the main offence committed by the exporter. 4. Heard both sides and perused the records. Commissioner (Appeals) has elaborately analysed role of the persons implicated and has come to a conclusion that the attempt to smuggle the red sander logs was a carefully planned operation involving various people but for whose acts of omis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r empty container, issuing cheques in his friend company s name. His activities suggest that he has abetted the offence. He was the one who took the job from Shri Mohan and completed the entire chain of formalities albeit indirectly through other companies. As per the admission statements of Shri Loganathan it is evident that he has not verified the credentials of Shri Mohan and Shri Munusamy of M/s. M.M. Industries, I agree with the SCN in that he had acted in a negligent manner and had not executed due diligence in verifying the exporter s antecedents and credentials or even their basic identity. The omission on his part is not checking the credentials of Shri Mohan and Shri Munusamy of M/s. M.M. Industries has resulted in the attempted s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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