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TMI Blog2017 (7) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ike substance inside. To make detailed examination, they detained the containers along with the goods under mahazar proceedings dated 13.03.2014 and moved the same to M/s. Vishrutha Logistics, CFS, Vallur Village, Chennai-600120. In the course of examination, they found that 226 red sander logs weighing 8MTs with aggregate value thereof Rs.3,60,00,000/- were concealed under HDPE bags stacked and covered by a grey colored plastic sheet in the container No. BMOU2319149. 1.2 Observing that the above said red sanders logs were attempted to be exported, assistance of Forest Department was taken to examine the nature and character thereof. Shri. V. Kamaraj, ACF of Forest Protection Squad certified that the logs were red sanders. Those were sized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received web booking from M/s. Flamingo Shipping Services (owned by Sri Litheesh) for providing three 20' containers and released the same accordingly. But they came to know later that on interception by DRI, Red Sanders were found to have been concealed inside the containers No. BMOU2319149 for which that was seized and other two containers were released. 3.1 Shri. Litheesh Prop. of M/s. Flamingo Shipping Services, Chennai, when examined, he stated to investigation that one Shri. Krishna Prasad approached him during the month of February 2014 to assist him to clear an export consignment. Accordingly, he received the invoice and packing list of the consignment (consisting offending goods) from him and using the CHA license of M/s. Sow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... railers for transportation of the same. 6. Shri S Murugappan, learned Counsel arguing on behalf of the appellant Shri Litheesh submitted that he is Prop. of M/s. Flamingo Shipping Service and was not at all involved in the attempted export of red sanders. Adjudicating authority without appreciating that the appellant was neither facilitator nor aided or abetted in the attempted smuggling of the red sanders, invoked provision of section 114(i) of the Customs Act, 1962, although not applicable in his case and unreasonably penalized him. Appellant had only presented the documents like invoice and packing list to Customs to discharge his duty under the Customs law. But the adjudicating authority found fault with him without any reason holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any immunity under law and should not be exonerated from penalty when cogent and credible evidence against them came to record. Such evidence established that the exporter M/s. Rubicon Mineral Process had never authorized both the appellants to submit the shipping bill. They have to face penal consequence having taken law into their own hands. They misused IEC of one Shri Gopinath. Shri Litheesh used the CHA licence of Shri K.V. Prabhakaran knowing very well that not only his unlawful act shall bind him but also the lender of the licence, have to be penalised. They act malafide proving their intent for undue enrichment at the cost of Customs. 9. Heard both sides and perused the records. 10.1 Evidence came to record showing that the smuggl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts prove his pre-mediated design to facilitate smuggling, beginning from the date of his contact with Shri Krishna Prasad, booking of container, misuse of IEC of Shri Gopinath, borrowing of CHA licence from Shri Prabhakaran and filing of shipping documents before Customs without authorisation of exporter for clearance of the offending goods. 10.2 Incidence of seizure of the red sanders by the investigation also brought role of Shri Prabhakaran who lent his CHA licence to Shri Litheesh to aid and abet smuggling of red sanders. Both the appellants could not detach themselves from the smuggling racket. Plea of both the appellants that they were innocent could have received consideration had they brought out the illegal act to the knowledge of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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