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TMI Blog2018 (11) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... from the evidence that appellant has issued invoices and that there was no physical transaction or delivery of goods which were raised in the invoices - Although, it may be true that by such invoices the exporter was able to indulge in fraudulent export, the involvement of the appellant in mis-declaration of the goods is not brought out. Though penalty is attracted for abetment, imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igence Unit on 24.7.2009 on reasonable belief that the exporter had mis-declared the description of goods in the consignment in order to smuggle the goods out of the country. The goods were totally weighing about 150 MTs and were valued at ₹ 53,76,000/- being the market value. 2. Representative samples of the goods were drawn on 28.7.2009 and sent for chemical analysis, after which it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of ₹ 4,00,000/- under Section 114A of the Customs Act,1962. Aggrieved, the appellant is now before the Tribunal. 3. Ld. Counsel Shri Neerav Mainkar appearing for the appellant submitted that the allegation against the appellant is that they have issued invoices so as to abet the exporter to export MOP in the guise of industrial salt. He submitted that the invoices were issued by interm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraudulent export of MOP. It is brought out from the evidence that appellant has issued invoices and that there was no physical transaction or delivery of goods which were raised in the invoices. It is submitted by him that he issued sale invoices for monetary consideration of 1% commission. Although, it may be true that by such invoices the exporter was able to indulge in fraudulent export, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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