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TMI Blog2017 (7) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... he confiscation of smuggled goods. Accordingly, imposition of penalties on all of them does not appear to be unreasonable when their role in abetting and aiding smuggling was proved by investigation successfully and their connivance came to record. The appellants in this case were intimately connected with the smuggling racket without ascertaining the identity of exporter and owner of IEC. No authorization was obtained by them to file shipping bill. Evidence came to light proving their predetermined mind to cause loss to the exchequer - appeal dismissed - decided against appellant. - C/41896, 41897, 41898, 41899/2015 And C/41989/2015 - 40756-40759/2017 - Dated:- 12-5-2017 - Shri D.N. Panda, Judicial Member For the Appellants: Shri S. Murugappan and Sri Krishnanand, Advocates For the Respondent: Shri A. Cletus ADC ORDER All the 5 (five) appeals arose out of common cause and common order passed by the Authority below. Those were heard analogous to appreciate the cause, material facts and evidence involved as well as effect thereof on the alleged involvement of appellants in the attempted export of red sanders. Therefore all such appeals are disposed by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and Forwarding owned by Masilamani was involved in the chain of attempted export of the offending goods. Enquiry into its involvement was made. 3. In the course of investigation, it came to light that the allottee of the above said IEC had neither filed the impugned shipping bills nor exported the offending goods nor also had authorized any person to file the concerned shipping bills on its behalf. 4. When further probe was made, it was revealed that an export consignment of 710 bags of hydrated lime powde r valued at ₹ 1,72,966/- was also meant to be exported to M/s Red Ford General Trading LLC, Post bag No.251529, Dubai under shipping bill no. 2701019 dated 13/05/2014 misusing the IEC of M/s. A.S.P. Senna Traders in the container no. FSCU 3117685 . That was seized and confiscated under section 113(d) of the Customs Act, 1962. 5. Sequel to the above, one more consignment of goods declared as 17 MTs of Hydrated lime powder was found to have been exported under shipping bill no.2025726 dated 05/04/2014 totally valued at ₹ 1,71,811/- (declared value) misusing the IEC of M/s. A.S.P. Senna Traders . That was also confiscated unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o use his CHA licence for Customs clearance in good faith. This appellant had no mens rea nor acted malafide. He had no conscious involvement in the attempted smuggling. He being innocent and not being profiteer in these alleged attempt of smuggling, should not be penalized. To support his pleading learned counsel relied on the following decisions: 2015 (320) ELT 264 (Mad) 2015 (317) ELT 3 (Mad) 2010 (262) ELT 574 (Tri.-Chennai) 10. Revenue on the other hand says that all the appellants were conduits to facilitate the attempted smuggling of red sander and had conscious knowledge of their involvement in such illegal act from origin till interception. They did not come out with clean hands to inform Customs to prevent the attempted smuggling of red sanders. The evidence gathered reveal that they have played active role in attempt to export red sanders from origin of goods till that intercepted by investigation. They being perpetrator of the smuggling, were intimately connected with the offending goods. They were members of the smuggling racket. Therefore, they should not get any immunity under law and should not be exonerated from penalty when cogent and cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ani stated to investigation on 25.11.2014 that his employee Sundaramoorthy told him about Customs clearance of the consignment sought by the exporter M/s A.S.P. Senna Traders. Sundaramoorthy of G. Masilamani approached T. Shanmuga Sundaram for use of his CHA licence for the export of offending goods since CHA licence of M/s. G. Masilamani was suspended. When G. Masilamani tried to contact Hemadri , the mastermind behind the attempted export of the offending goods, did not response to his call. When, one Shri Vijay Chavda of M/s A.S.P. Senna Traders was contacted to ascertain the identity of exporter, he disowned the export consignment of the offending goods. 16. To ascertain the identity of the freight forwarder, when investigation was made, it was ascertained that M/s Transquare clearing and in forwarding was started by Shri G. Masilamani in 2007. But for no such freight forwarding work being available to it, it continued the work of CHA using that name and clearance of the offending goods was made by M/s Transquare using CHA licence of M/s T. Shanmuga Sundaram. 17. Above said organised bid of all the appellants involved in the chain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us operandi with oblique motive to make undue gain at the cost of the Customs. 20. Incidence of seizure of the red sanders by the investigation brought role of the smuggling racket of which they were members. Plea of the appellants that they were innocent could have received consideration had they brought out the illegal act of Himadri to the knowledge of Customs. But they did not. Rather all of them had concerted effort to deceive Customs. The so called exporter disowned the offending consignment attempted to be exported. 21. Appellants acted in connivance with the racket till the offending container was seized by the investigation resulting in discovery of smuggled goods. They could not lead any evidence to prove their detachment to the attempted export of the offending goods. They all caused prejudice to Customs and submitted to the jaws of law for appropriate penalties. Their role was contributory to the confiscation of smuggled goods. Accordingly, imposition of penalties on all of them does not appear to be unreasonable when their role in abetting and aiding smuggling was proved by investigation successfully and their connivance came to record. 22. It may be state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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