9911796707
TMI Blog2017 (11) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 8.00 lakhs to ₹ 4.00 lakhs on the ground that there was no evasion of Customs Duty. Seizure of vehicle - Held that:- There is no evidence on record to show that the owner or driver of the said vehicle, knew the mala fide design of the exporter, but the vehicle having found to be carrying goods, which were actually exported through an illegal route, is liable to confiscation - redemption fine reduced. Penalty on Shri Dhanush Shah - Held that:- He was carrier of the goods on behalf of various persons of Nepal and admittedly was involved in illegal export of the goods, thus, justifying imposition of penalty upon him - Keeping in view that he himself was not exporter, penalty reduced from ₹ 1.00 lakh to ₹ 50,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l through an unauthorized route of Jhim River Bridge and the same were consciously attempted to illegal export to Nepal to evade duty levied by the Nepal Government. Such admitted evasion of tax by the Nepal Government was with a view to earn extra money. 3. In the above background of the application of Shri Dhanush Shah, it stands concluded that the consignment of Indian Clothes was being exported illegally to Nepal. 4. In these backgrounds, proceedings were initiated by the Revenue resulting in confiscation of the clothes with option to redeem the same on payment of redemption fine of ₹ 8.00 lakhs as also in confiscation of the vehicle with an option to the owner to redeem the same on payment of redemption fine of ₹ 1.25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Dhanush Shah, I find that he was carrier of the goods on behalf of various persons of Nepal and admittedly was involved in illegal export of the goods, thus, justifying imposition of penalty upon him. Keeping in view that he himself was not exporter, I reduce the penalty from ₹ 1.00 lakh to ₹ 50,000/-. 8. As regards, penalties imposed upon the other persons, they are either driver/owner of the vehicle or the proprietor of the shops from whom the goods stands purchased by Shri Dhanush Shah, there is no evidence on record to show that the said persons were in any way connected with the illegal export or knew that the goods purchased from their shops is going to be illegally exported. In such a scenario, the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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