9911796707
TMI Blog2018 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... thout any effective control over the employees. Held that:- There is no allegation that the respondents were in any way involved or connived in the attempt to illicitly smuggle out ketamine hydrochloride. At the most, the respondent may have fallen foul of their responsibilities in the CBLR 2013, but failure to control the staff or any other failure of the CBLR cannot translate into doing or co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by DRI. On detailed examination polythene packet stuffed with while coloured crystalline substance found concealed in the consignment which after testing was found to be Ketamine Hydrochloride . On verification it emerged that there is no given name and style of M/s. JVM International functioning at the given address. It further emerged that one M/s. Moshee Enterprises who had no valid CHA licenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cletus, ADC, argued that as per Section 114 of the Customs Act 1962, penalty can be imposed on any person who not only for any act but also for any omission. In the present case, the respondent, M/s. Sri Durga Shipping Agencies had omitted to take due care and diligence by allowing signed shipping bill documents to be utilized by the alleged exporter. Hence, penalties under Section 114 is fully j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Shri C.T. Jegan in connivance with others forged the appellant s signature in Annexure-A and was the person behind the attempted illicit export. The respondent had no knowledge of the alleged export. None of the involved persons have stated that the respondent was in the knowledge of fraud. In fact, respondent themselves made a criminal complaint against Shri C.T. Jegan with the police. For thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
