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TMI Blog2017 (8) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has rightly not imposed any penalty on him - penalty rightly not levied. Penalty on Shri Sanath Kumar, noticee no. 3 - Held that: - it appears that Shri A.T. Maideen has given his (Shri Sanath Kumar) number to his old business friend. As per the direction of Shri Sanath Kumar, in the past, he used to supply the Red Sanders at the given place. But the fact remains that, Shri Sanath Kumar, who was actively involved in the smuggling of Red Sanders was not involved in the instant case. He too is neither exporter nor active conspirator in the instant case, so the lower authority has rightly not imposed penalty on him - penalty rightly not levied. Penalty on Shri Suresh Kumar, noticee no. 4 - Held that: - it appears that he was a middleman/agent of the foreign buyer of Red Sanders, who had contacted Shri Ravinder Kumar Gupta, Proprietor of M/s RR Industries - When Shri Ravinder Kumar Gupta asked for the advance payment on phone, then Shri Suresh Kumar agreed for it and entire payment was made through letter of credit (L/C). Shri Suresh Kumar is not traceable. The address given by Shri Suresh Kumar was found fake. When Shri Suresh Kumar is not traceable, then the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers. It was found that the seals were intact and their numbers tallied with the numbers mentioned in the documents enclosed with the shipping bills. Shri Devender Singh Bist, Surveyor of M/s Balaji Shipping Co., examined the seals affixed on the two containers and reported that the shipping line seals affixed on the said containers were the original shipping line seals issued by M/s Balaji Shipping Lines. Both the containers were examined where it was found to contain Wooden Logs of different sizes as against 550 boxes containing 4400 nos. of Post Insulators declared in the shipping bills and other export documents. These Logs were of Red Sanders Wood and collectively weighed 21885 kgs. The Deputy Director, Wild Life Crime Control Bureau, has confirmed that it was the Red Sanders Wood and estimated to the value of ₹ 2,18,85,000/- on the reasonable belief. 3. M/s R.R. Industries is owned by Shri Ravinder Kumar Gupta, Exporter at Khurja. Shri Ravinder Kumar Gupta, Proprietor of M/s R.R. Industries (Exporter), was arrested on 04.06.2011 under Section 104 of the Customs Act, 1962, but was subsequently released on bail on 28.06.2011. In his statement, Shri Ravinder Kumar G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Industries. 6. Both the arranged trucks were owned by Shri Chander Pal Pathak of New Delhi, for using transportation of the above said two containers from the factory premises at Khurja to ICD, Tughlakabad, New Delhi, for exporting the same to UAE. 7. Statement of Shri Dharmendra, Manager of Shipping Lines, Balaji Shpping Lines, was also recorded on 09.06.2011 wherein he inter alia stated that two seals had been issued to M/s TICC Container Pvt. Ltd. The name of the person, who had taken line seals from ICD, Tughlakabad, New Delhi, could be told by Shri Surendran Nair of TICC. Statement of Shri Surendran Nair, Branch Manager of M/s TICC Container Line (I) Ltd., was also recorded on 13.06.2011 wherein he inter alia stated that two containers were supplied to M/s RR Industries at the instance of Shri Om Prakash Pandey of M/s Omega Impex. For freight rates, they referred to M/s Albatross Shipping, Okhla, Delhi-110020, and Shri Om Prakash Pandey provided the shipping bills copy. 8. Statement of Shri J.P. Singh, Director of M/s Tetra Tech Seals (P) Ltd., was recorded on 06.09.2011 wherein he inter alia stated that there was a minor variation in the seals. In another case, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty in abeyance on Shri Suresh Kumar. However, penalty of ₹ 50,000/- on Shri Chander Pal Pathak; ₹ 10,000/- each on Shri Anil, Supervisor of M/s Atul Cargo; Shri Babloo, Driver; and Shri Munni Yadav, Driver, was imposed. 10. Being aggrieved, the Department has filed the present appeals. 11. With this background, we have heard Shri Govind Dixit, learned DR for the Department-Appellant. None appeared for the Respondents nor is any application for adjournment is available on record. 12. After hearing the learned DR for the Department and on perusal of the record, it appears that in the instant case two containers were arranged to the factory of M/s RR Industries at Khurja where post Insulators were stuffed in the factory premises in the presence of Inspector of Central Excise Department, who was deputed by the Superintendent of Central Excise. From the record, it appears that the containers stuffed with the post Insulators have been tampered, apparently, in transit by certain persons who are for the Department to trace and book them under the law. The truck owner, Shri Chander Pal Pathak in his statement dated 30.04.2012 has stated that the empty containers r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the lower authority has rightly not imposed any penalty on him. Therefore, he is not liable to the penalty under Section 114 of the Customs Act, 1962. 15. Regarding imposition of penalty on Shri Sanath Kumar, noticee no. 3, it appears that Shri A.T. Maideen has given his (Shri Sanath Kumar) number to his old business friend. As per the direction of Shri Sanath Kumar, in the past, he used to supply the Red Sanders at the given place. But the fact remains that, Shri Sanath Kumar, who was actively involved in the smuggling of Red Sanders was not involved in the instant case. He too is neither exporter nor active conspirator in the instant case, so the lower authority has rightly not imposed penalty on him. 16. Regarding Shri Suresh Kumar, noticee no. 4, it appears that he was a middleman/agent of the foreign buyer of Red Sanders, who had contacted Shri Ravinder Kumar Gupta, Proprietor of M/s RR Industries. His statement was not recorded. Shri R.K. Gupta in his statement stated that Shri Suresh Kumar of Siliguri told him on phone that he is an agent of the foreign buyer and collected orders of Insulators. When Shri Ravinder Kumar Gupta asked for the advance payment on phone, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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