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2017 (9) TMI 203

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..... h is consequently set aside. Penalty on Shri Dinesh Khatri, who was the proprietor of M/s. Khatri Traders, Rohini - it was alleged that he facilitated the storage of contraband goods i.e. red sanders in his godown premises - Held that: - it is clearly evident that Shri Deepak Khatri has played a significant part in fraudulent export of contraband goods by facilitating storing of the same in his godown. Consequently connivance in the illegal export stand established and hence, we find no reason to interfere with the findings and imposition of penalty on Shri Dinesh Khatri. Penalty on Smt. Mili Khatri wife of Shri Dinesh Khatri for abetting the fraudulent export of red sander - Held that: - It is on record that the godown was given on r .....

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..... n was carried out by Customs authorities at Nhava Sheva as well as ICD Tughlakabad. On conclusion of the investigation, Show Cause Notice dated 07.02.2013 was issued to all connected parties and the same stand decided through the impugned order dated 30.4.2015. The seized red sanders logs were absolutely confiscated in the Impugned order under Section 113(d)(f)and and (i) of Customs Act, 1962. The penalties were imposed on many persons out of which appeals have been filed by the following: Appellant Penalty i. Shri Surender Kumar Singh Rs.3,00,000/- ii. Shri Dinesh Khatri Rs.8,00,000/- iii. Smt Milli Khat .....

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..... uthority had exonerated Shri Surender Kumar Singh and has held that the involvement of Shri Surender Kumar Singh in the export fraud is not proved. Hon ble CESTAT also vide Final Order No.53273/2015 dated 4.10.2015 has set aside the revocation of CHA license. 4. Learned DR reiterated the finding of the adjudicating authority. He argued that this is a serious case of fraud and hence, the penalty levied on G-card hold may be upheld. Penalty has been imposed on Shri Surender Kumar Singh who was G card holder. From the FIR lodged by him, almost four months prior to incident of fraudulent export, it is apparent that he was not instrumental in filing the shipping bill covering the fraudulent export consignment. The inquiry carried out in terms .....

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..... cating authority. 7. Learned DR supported the finding of the adjudicating authority. The investigating authority, on conclusion of investigation has reconstructed the sequence of event relating to fraudulent export on the basis of statements of various persons. It has been recorded that the contraband goods i.e. red sander was stored in the godown of Shri Dinesh Khatri and the contraband weighing about 7 MT also was found and seized from said godown premises. Shri Dinesh Khatri could not submit any evidence to support his claim that the godown was given on rent to Shri Ajay Singh. He also could not produce any legal document for the presence of red sanders in his godown. From the sequence of events, it is clearly evident that Shri Dee .....

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