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TMI Blog2017 (10) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sander wood - penalty set aside - appeal allowed - decided in favor of appellant. - C/53309-53311/2015-CU[DB] - C/A/56662-56664/2017-CU[DB] - Dated:- 21-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri Pradeep Jain, Advocate for the appellant Present Shri Govind Dixit, DR for the respondent ORDER Per: V. Padmanabhan These three appeals have been filed by M/s. Bajrang Glass International (BG) as well as Shri R.K. Gupta, employee of Bajrang Glass and Shri Vikram Pachauri, Authorised signatory of Bajrang Glass against the OIA 553 to 555/2015 dated 27.05.2015. 2. Brief facts of the case are that container number CRXU-3357052(20 ) was exported vide shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of BG, as well as Shri Vikram Pachauri, authorised signatory of BG, in which the above facts were further confirmed. 4. The driver of the trailer in which export goods were transported from the factory of BG was arrested and produced before the Hon ble CJM Ferozabad. In his statement before the Hon ble CJM Shri Anil Kumar stated that on 02.07.2012, he along with his associate drove the vehicle no.HR-55-C-5807 to M/s. Bajrang Glass International Ltd. Firozabad for loading the goods in the container, that after loading the container, they took the sealed container to a go-down located in Rohini / Samaypur Badli Area, New Delhi where the seal was broken and goods loaded in the container were unloaded in the said go-down and after un-loadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he export goods were duly stuffed in the container under the supervision of Central Excise Officers and sealed in the factory premises. The appellants were shocked to hear the fact that when the container was recalled and examined, it contained red sanders. It is his further submission that the investigation by DRI has established the fact that a fraud was played by Shri Anil Kumar, driver, along with his associates. Accordingly, he submitted that penalties imposed on all the three appellants may be set aside. 9. He further referred to the fact that in a similar case of fraudulent export of red sanders in the case of R.R. Industries, Commissioner (ICD) had exonerated the exporters. Present facts are similar to the case of R.R. Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates Shri Uday Gupta @ Satish Jain, Shri Rakesh Gupta, Shri Anil Kumar, Driver supervisor, who is in the Firozabad jail at present, Shri Vijay, CHA, Shri Rakesh Gupta, Shri Kundan Singh, expert in making of duplicate liner customs seals were involved in smuggling red sander woods to other countries by approaching new and reputed exporters all over India. They used to obtain orders from the exporters on timely and full payments and by making look alike liner or customs seals and by providing their own transport so the stuffed container of goods for export may be replaced by lookalike or duplicate seals. The persons involved in the smuggling constantly kept on changing their names and identify by showing or producing fake / bogus documents an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh and P.K. Tripathi, superintendents who supervised the loading of the export goods at the appellants factory. They have confirmed that that the goods where loaded in their presence into the container and sealed with the custom seal. Further, from the statements recorded from Shri Anil Kumar, it is seen that he has clearly stated as to how the goods which were stuffed in the container were exchanged with red sander wood. In their statements, the superintendent and the inspector from Central Excise Department who were present at the time of supervision of loading of the container at the appellant s factory have confirmed that export goods were stuffed in their presence and sealed. From the facts of the case as above and perusal of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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