9911796707
TMI Blog2019 (3) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... he guilt of Deepak Rishi for whom the appellant was working but is highly insufficient to prove any act of present appellant of conspiracy with said Deepak Rishi for the stuffing of red sanders in the impugned assignment except for being the latter s employee Without the evidence to prove the intent of appellant about the impugned stuffing and no knowledge for bill of entry, as signed by him, to be false. Liability cannot be fastened on him. Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export. The malafide cannot be attributed to Girish Kumar unless and until proved beyond reasonable doubt. Same is miserably missing. The Order of adjudicating authority as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e container was found to be sealed with Seal No. 001521 of Central Excise Division-VII, Delhi II and shipping line seal no. K Line WAC 39911. Since it was too late, the container was detained by the officers of DRI after putting one time bottle neck seal No. 172076 obtained from CONCOR. Later, on examination the container was found to be stuffed with 348 number of wooden logs weighing 9650 Kg (9.65 MT) alongwith 200 kgs rolled steel/ iron mesh. These logs got inspected by officer of wildlife crime control bureau, N. Delhi who reported the logs to be of red sanders. Accordingly, those were seized vide Panchnama dated 18.08.2012. All the proceedings undertaken were witnessed by Shri Rakesh Dua, Shri H C Batra (both Directors in M/s Sumit Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first available opportunity. Since the appellant has neither done nor omitted to do anything which would render the seized goods liable to confiscation he is not liable to any penalty. The Ld. Counsel for the appellant, Shri Ashutosh in high tone has directed the Bench to cancel the levy of the penalty. He talked about the corruption in the judiciary with irrelevant speech. Even after warning from the Bench, he did not stop and has forgotten that he is standing in the temple of justice. However, he mentioned that the order is liable to be set aside and appeal has to be allowed. 4. Per contra, Ld. DR has justified the order submitting that appellant has been observed to be associated with Deepak Rishi @ Rajesh And Hemant Sachdeva for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rakesh Kumar Pradeep have reflected their doubt about Girish Kumar to be working for Mr. Deepak Rishi @ Rajesh. But Girish Kumar himself in his statement under Section 108 of Customs Act, 1962, as was recorded on 15.10.2012 has acknowledged him to be the employee of Deepak Rishi @ Rajesh Hemant Sachdeva and about signing the impugned shipping bill. But this evidence though highlight the guilt of Deepak Rishi for whom the appellant was working but is highly insufficient to prove any act of present appellant of conspiracy with said Deepak Rishi for the stuffing of red sanders in the impugned assignment except for being the latter s employee. Without the evidence to prove the intent of appellant about the impugned stuffing and no knowled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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