2017 (3) TMI 1345

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..... 3 passed by the Commissioner of Central Excise, Jaipur, wherein penalties of Rs. 4 lakh and Rs. 1 lakh were imposed under Section 114 of the Customs Act, 1962 on the appellant. 2. Brief facts of the case are that M/s Alwar Refractories Ltd. exported refractory bricks from their factory as manufacturer-exporter under excise supervision. During the course of movement of goods from the factory to th .....

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..... iary of the fraud committed by others. She further submitted that the appellant had only received the normal remuneration for assisting the exporter in relation to the services provided in the normal course. She also submitted that the provision of Section 114 ibid has no application to the fact of the present case inasmuch as no contraband goods were stuffed in the container at the factory and th .....

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..... the records. 6. It is a fact on record that the appellant had assisted M/s Alwar Refractories in obtaining permission for stuffing of exported goods at the factory, arranged empty container for export of refractory bricks and provided relevant documents to the driver and CHA after sealing of containers by the excise authorities. After sealing of the container, the seals were broken and the refrac .....

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