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TMI Blog2018 (5) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... lable to take on record, that such statement has been forcibly taken from the accused. In his statements Sh. Maideen has given the detailed account of the modus operandi orchestrated by him in league with Sh. Sekhar, Chalathambi and others. According to the modus-operandi admitted, red sanders was purchased by Sh. A. T. Maideen from Andhra Pradesh and supplied to Sh. N. C. Chalathambi and Sh. Sekhar and stored at their godown at Delhi. From such godown the contraband is illegally exported through various ports - It is further seen that the syndicate has been carrying out such illegal export repeatedly and Sh. A. T. Maideen has also been booked in earlier smuggling cases and imprisoned under COFEPOSA repeatedly - The Indian currency of ₹ 8.5 lakhs has been admitted to be the sale proceeds and illegal exported goods. The impugned orders are upheld - appeal dismissed - decided against appellant. - Cus. Appeal Nos. 54111, 54519, 54969, 54975, 54978, 55004, 55820, of 2014 & 50578 of 2015 - Final Order Nos. 51772 – 51779/2018 - Dated:- 11-5-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President Hon ble Mr. V. Padmanabhan, Member (Technical) Sh. G. S. Sandhe, Ms. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther revealed that the container was being transported from the factory of M/s Bhatinda Ceramic by M/s Panesar Transport Company, (Prop. Amardeep Singh Panesar) when the same was diverted at Sudhar and goods replaced. 5. As per the modus operandi uncovered by DRI, it is revealed that Sh. A. T. Maideen was the overall incharge and controller of the total procurement and illegal export of red sanders wood. The red sanders wood was sourced from Andhra Pradesh by Sh. A. Chalathambi and Sh. Sekhar and stored in the godown belonging to the latter before being transported and loaded at Sudhar. 6. After issue of show cause notice and adjudication proceedings the impugned order was passed in which inter-alia the adjudicating authority ordered as follows:- (i) The red sanders wood seized from the two containers were confiscated absolutely. (ii) The red sander wood seized at the godown in Delhi and meant for illegal export was also confiscated absolutely. (iii) The pin insulators used to conceal the red sander wood for illegal export was ordered for confiscation but allowed for redemption on payment of fine. (iv) The Indian currency amounting to ₹ 8.5 lakhs, seized fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained the goods as declared by them. In the facts and circumstances of the case, we are convinced that both the appellants had no role to play in the alleged illegal export of red sanders wood. Hence, we set aside the penalties imposed on them and allow their appeals. 9B. (i) M/s Sunrise Freight Forwarders Pvt. Limited Sh. Vikram Singh Negi(Appeal Nos. 54975 55004/2014) The charge framed against these appellants is that they have filed the shipping bills for export of the two containers, completed the customs formalities at ICD Ludhiana including getting the goods examined by Customs Officer and securing the let export order. The adjudicating authority has observed that the appellant as CHA has failed to offload the goods fully from the containers during examination. It is the submission of the appellant that the examination of goods is the prerogative of customs and role of the CHA is only to facilitate such process and would have offloaded the entire container if the customs officer had insisted so. (ii) The export goods are subjected to examination by the Customs Officers as per the norms adopted by them. There is no doubt that the Customs Officers had prerog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is submitted that the appellant is not the exporter and hence no penalty can be imposed under Section 114 and 114(AA) of the Customs Act, 1962. It is argued that the statement given by Sh. Maideen was subsequently retracted and hence no credence can be given to such statement. It is further submitted that he has been implicated by the co-accused namely Sh. C. Sekhar and Sh. N. C. Chalathambi who have given in their statement that the red sanders wood which was smuggled was procured from Sh. A. T. Maideen. It has been submitted on behalf of Sh. C. Sekhar and Sh. C. Chalathambi that the order of confiscation of the red sanders wood seized at Daulatpur godown in Delhi was illegal since the godown is not in customs area as defined in Section 2(11). They have also challenged the confiscation of the cash amounting to ₹ 8.5 lakhs. Further, the penalties imposed on the two individuals also stands challenged with the argument that no attempt has been made for illegal export of the red sanders lock which were only stored in the godown which is not in the custom area. We have carefully considered the submissions vis-a-vis the evidence on record. The DRI has carried out elabo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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