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TMI Blog2017 (11) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... iptur 572 202 on 11.07.2013 in the presence of jurisdictional Central Excise officials and sealed them with Central Excise One Time Seal and Liner Seal; the container was moved to Kailash CFS, Chennai by trailer for completing customs formalities for export through Chennai Harbour and after completion of customs formalities, moved to CITPL (Container Terminal) at Chennai Port. On specific intelligence, the said container was detained and moved to KailashCFS for examination by the officials of Docks Intelligence Unit, Custom House, Chennai-1. On examination, it was found to contain 420 numbers of wooden logs of Red Sanders totally weighing 12760 kgs and valued at Rs. 1,27,60,000/- as against the declared items of 250 bags of Activated Carbon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire attempt to smuggle the red sanders by winning the confidence of the appellant / exporter and using him. These persons are not traceable. The appellant had given all informations to the department about the transaction. The appellant manufactured Activated Carbon and Shri Sampat Kumar had introduced the appellant to the Indonesian firm M/s.C.V.Bumikarya and told that the company has obtained big order from Australian firm for export of 'Activated Carbon'. Though appellant explained that he does not know anything about export, Shri Sampat Kumar convinced the appellant and arranged everything for the export. 2.3 The goods Activated Carbon were loaded to the container, stuffed, sealed with OTL and liner seal in the presence of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had the knowledge about the export of prohibited goods i.e. red sanders. There is nothing in the order that any of the acts rendered the goods liable for confiscation. The appellant relies upon the case law in the case of M/s.ARK Logistics Services Pvt Ltd reported in 2012 (279) ELT 433 (Trib.Bangalore). 2.8 Knowledge on the appellant's part as to the presence of prohibited goods is sine qua non so as to impose penalty u/s.114 of the Customs Act, 1962. In this regard the appellant rely on the following case laws : a. M/s.D.S.Cargo Service V/s CC New Delhi reported in 2009 (247) ELT 769 (Tri.) b. Neptunes Cargo Movers Pvt Ltd vs CC Chennai reported in 2009 (246) ELT 621 (Tri.Mumbai) and 2007 (219) ELT 673 (Tri.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under read with Foreign Trade Policy 2009-14. 30. I don t confiscate the Container No.UESU2213127 under Section-119 of the C.A.1962 and therefore, I order for release of the same. 31. I impose a penalty of Rs. 5,00,000/- (Rs.Five Lakhs Thousands only) upon M/s.Nanda Incorporated, under section-114 (i) of the said Act, 1962. 32.I don t impose any penalty upon M/s.Skyline Shipping & Logistics Pvt Ltd as well as CHA M/s.D.S.Narayana& Company P. Ltd under section-114 (i) of the C.A.1962. 33.I don t impose any penalty upon Shri Sampath Kumar & Shri Ansari under Section-114(i) of the C.A. 1962." 6. The Ld.Consultant appearing for appellant strongly contends that the appellant had no involvement in the attempt to smuggle Red Sanders. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalty under section-114 of C.A. 1962 is concerned as no malafide on their part is found during investigation & more so as obvious from the fact on record that they had been befooled by Shri Sampath Kumar & Shri Ansari and there was no collusion on their part, therefore, they were not arrested in this case: 7. Thus after investigation, the department has not been able to adduce any evidence with regard to the direct or indirect involvement of the appellant. The notices/summons send to Shri Sampath Kumar are returned undelivered and the person still remains untraceable. The goods exported by appellant, viz. Activated Carbon was loaded in the presence of officers and sealed and the seals were intact on the container as per report o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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