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TMI Blog2017 (3) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... on record any specific evidence against the appellant to show the role played by him in substituting the goods en-route to the port of export. Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers, the appellant in the capacity of freight forwarder has complied with its obligation - substitution of goods en-route to the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods from the factory to the port of export, the seals of the container were broken and the refractory bricks were substituted by Red Sanders and fake seals were placed by one Mr. Satish and his collaborators. The DRI officers investigated the matter and in the adjudication proceedings, Red Sanders and refractory bricks were confiscated. Besides, penalties were imposed on various persons including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainer at the factory and that the offending act of substitution of goods has taken place after stuffing of goods at the factory and sealing of the container by excise authorities. She further submitted that no statutory provisions exist, providing for observance of the formalities of following KYC norms by the freight forwarder during the relevant period. She relied on the decision of Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainer, the seals were broken and the refractory bricks were substituted by Red Sanders. I find that the department has not brought on record any specific evidence against the appellant to show the role played by him in substituting the goods en-route to the port of export. Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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