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TMI Blog2018 (7) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was involved and therefore, imposition of penalty is warranted - however, the quantum of penalty is reduced. Appeal disposed off. - Customs Appeal Nos: C/70265/13 & 70319/2013 - FO/78764-78765/2017 - Dated:- 15-12-2017 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri K.P. Dey, Advocate Shri H.K. Pandey, Advocate For the Appellant Sri S.K. Naskar, A.C. (A.R.) For the Respondent ORDER Per SHRI P.K. CHOUDHARY Common issues involved in these appeals and therefore both are taken up together for disposal. 2. Briefly stated the facts of the case are that the Additional Director General, Directorate of Revenue Intelligence, Kolkata issued Show Cause Notice dated 27.03.2011 pertaining to seizure of 6835 Kgs, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is not warranted. On the other hand, the Learned D.R. for the Revenue, drew the attention of the Bench to the relevant portion of the findings of the Adjudicating authority. 6. I find from the record that the case of the Revenue is that the appellant is the mastermind of the smuggling of Red Sanders wood. It is seen that the role of the appellant in both the cases are similar. For the proper appreciation of the case, the relevant portion of the findings of the Adjudicating authority in the Order-in-Original No. 22/Com/Cus/69/12-13 dated 18.01.2013 is reproduced below (b) Shri K. Duraimurugan @ K.A. Durai was another key person involved in the instant case. He had knowingly involved himself in illegal procuring/keeping/loadin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the DRI officer of Chennai on 15.11.2011, he did not appear before the DRI Officer, instead he sent one letter wherein he stated that his father was about to expire and he has gone to his native place. In the said letter he did not disclose the said native place. In response to the 2 nd summons issued to him, he did not appear and sent another letter wherein he gave similar excuse stating that he was in his native town Moreh (Manipur). His blatant lies were clearly evident as on one hand he informed the DRI officers of Jaipur that he was in Tamil Nadu for the treatment of his father and on the other hand he informed the DRI officers of Chennai, Tamil Nadu and he had gone to his native place Moreh (Manipur) to look after his ailing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wal Deep Singh, Maibam Premchandra Singh and Shri Arambam Tatao Singh and some other unidentified persons. He had thus committed an offence liable to be penalised under the provisions (s) of Section 114 of the Customs Act, 1962 and further liable to be prosecuted u/s 135 ibid. 7. I find that the appellant did not appear before the DRI Officer during the investigation. The Learned Counsel did not dispute the recovery of the telephone from the possession of the co-accused who was directly involved with the alleged smuggling. It is seen that in both the cases the appellant supplied the sanitary items to the co-accused. It is a case of a syndicate of smuggling of the Red Sanders in violation of the provisions of law where the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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