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TMI Blog2017 (9) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Appeal No.57053, 57054, 57729, 58047 & 58117-58118 of 2013 - C/A/56122-56127/2017-CU[DB] - Dated:- 22-8-2017 - Mr. S K Mohanty, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Piyush Kumar and Shri Jatin Mahajan, Advocates for the Appellants Shri R K Manjhi, DR for the Respondent ORDER Per: V Padmanabhan The appeals are filed against order in original No. 4/2013 dated 12.3.2013. The Directorate of Revenue Intelligence gathered specific intelligence that red sander logs were being attempted to be exported. On the basis of the said intelligence, DRI recalled the container which was exported from Mundra port to Jebli Ali Port, U.A.E. When the container was examined after recall, on 24.10.2011, it was found that it contained 606 logs of red sander weighing 15.585 MTs. The goods were seized and further investigations were undertaken by DRI. Finally, show cause notice dated 16.10.12 was issued by DRI Ahmadabad which came to be adjudicated vide the impugned order, in which the red sander logs were absolutely confiscated and penalties were imposed on various persons found involved in the attempted smuggling of red sanders whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this smuggling of Red Sanders Logs from India. He searched the potential exporter for using him into smuggling of Red Sanders Logs. He contacted Shri Ismail Khan of M/s. Mehar Traders, Jodhpur and placed the export orders to the said exporter. He took into confidence various laymen persons at Ahmedabad and with the help of these persons managed to buy a truck /trolley in the name of one of these persons and made use of the said truck/ trolley bearing registration No. GJ -18T 1012, in smuggling of Red Sanders Logs out of India. He grew acquaintance with the exporter and took him into confidence for doing things to his favour. He also impressed upon the CHA of the exporter to get the duly sealed container loaded on the aforesaid truck /trolley for transportation from ICD RAJSICO, Jodhpur to Mundra Port, as per his need and requirement and got the goods replaced by Red Sanders Logs during transit after tempering with the seals and putting fake seals. For the said reason he had purchased the aforesaid truck in some body else s name. He fled from the scene after committing the offence, immediately and on booking of the subject case of seizure of the 606 logs of Red Sanders with leavin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, Adjudicating authority has imposed penalty under section 114 (i). It has been submitted by Shri Ismail Khan that he was in no way concerned with arrangement of transport after handing over the cargo at ICD. It has further been submitted that he had no role to play in the export and can not be charged with abetment, since he was not aware of the contraband goods in the container. 7. Shri Ismail Khan, has filed the shipping bill for export of furniture through CHA. Without verifying the identify of Abdul Jaffer Sattar, he allowed Shri Sattar to control the export consignment and put him in touch with Narender Tatar, CHA. When the recalled container was examined, contraband goods were found as against the goods entered for export. Even though the DRI investigation has not established the extent of involvement of Shri Khan in the attempted smuggling, we find that he has indirectly facilitated abetment of such smuggling by allowing Shri Abdul Jaffer Sattar to control the export consignment. It is obvious that such conduct on his part facilitated the act of smuggling of red sanders out of India by Abdul Sattar which amount to abetment. Accordingly, the penalty imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been argued that no evidence has been placed on record to suggest that substitution of goods happened while the container was in transit to Mundra. Accordingly it has been prayed that penalty be set aside. 10. On going through the record, it is evident that the goods stuffed in the container have been replaced by contraband. The investigation has not pin pointed exactly where and how substitution happened or who has actually done the substitution. But from the sequence of events as investigation has put together, it is evident that substitution is likely to have happened in transit from ICD to Mundra Port. The prescribed procedure has been given the go-by by Shri Navneet Bohra, Operational Executive, who has gone out of the way to allow the container to be transported by the trolley arranged by M/s. Mehar Traders. It stands admitted by Shri S P Singh and Shri Navneet Bohra that they have failed to exercise due diligence before giving such permission. From the facts and circumstances, as above, it is clear that M/s. Max Shipping has failed to safely transport the customs cleared container to the gateway port. M/s. Max Shipping along with Shri S P Singh and Shri Navneet Boh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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