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TMI Blog2018 (6) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... ds tried to be exported was potassium chloride and not sodium chloride, as declared by the exporter, thus calling for penalty under the provisions of Section 114 (i) of the Customs Act, 1962 - appreciating the appellant's stand that they were not aware of the export restriction and appreciating that the goods have not been redeemed by them, the penalty reduced from ₹ 10.00 Lakhs to ₹ 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-3-2018 - Smt. Archana Wadhwa. Member (Judicial) And Shri. V. Padmanabhan, Member (Technical) Shri S. Murugappan, Advocate- For the Appellant Shri A. Cletus, ADC (AR)- For the Respondent ORDER Per Archana Wadhwa The challenge in the present two appeals is to imposition of penalties of ₹ 10.00 Lakhs each imposed upon M/S. Point 2 Point Logistics India Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 MTS of 'Industrial Salt' (Sodium chloride) at the declared value of ₹ 12.73 lakhs approximately. On testing the goods, the same was found to be Potassium Chloride of 95% purity which is other than Sodium Chloride. As such, proceedings were initiated against them for mis-declaration on the ground of violation of the provisions of Foreign Trade (Development Regulation) Act, 1992 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilizer grade and they came to know about the nature of restriction only on being pointed out by the Revenue. 4. However, we find that admittedly the goods tried to be exported was potassium chloride and not sodium chloride, as declared by the exporter, thus calling for penalty under the provisions of Section 114 (i) of the Customs Act, 1962. However, appreciating the appellant's stand that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the exporter i.e., M/s. Point 2 Point Logistics India Pvt. Ltd., has already been penalized and in the absence of any separate role of the Managing Director, imposition of penalty upon him may not be justified. We accordingly set aside the same and allow his appeal. 7. Both the appeals are allowed in above terms. (Order pronounced in the open court on 16/03/2018 ) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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