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TMI Blog2018 (5) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... rice and receiving of E-mails from the concerned persons, the appellant did not state anything with regard to his knowledge of exportation of prohibited Red Sanders - it is not the case of Revenue that the appellant was either involved in smuggling of the prohibited goods, or encouraged and supported the wrong doer in doing the wrongful act, in attempting to export the goods - penalty u/s 114 cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment from M/s Swastika Automatics, requesting for withdrawal of the concerned shipment, as the consignee did not make the payment to such exporter. Thereafter, the consignment was examined by the officers of Export Shed on 29/03/2014 in presence of the representatives of CHA and the forwarder. During the course of examination, it was found that the goods were in the form of wooden logs with worn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the concerned shipment and he had facilitated attempt to export the restricted goods. In arriving at such conclusion, the learned Adjudicating Authority has relied on the statement dated 07/05/2014 recorded by the Department from the appellant. On appeal against the said adjudication order, the learned Commissioner (Appeals) vide the impugned order dated 25/10/2017 has upheld the adjudication or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On the other hand, the learned DR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. I find that in support of imposition of penalty on the appellant, the Adjudicating Authority had relied upon the statement dated 07/05/2014 recorded from the appellant under summon. On perusal of the statement available in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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