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TMI Blog2019 (7) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside. Appeal disposed off. - Custom Cross Application No. 148, 149 of 2012, Custom Appeal No. 925, 926 of 2012 - A/86002-86003/2019 - Dated:- 8-5-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri V.K. Ramabhadran, Sr. Advocate And Subra Karmakar, Advocate for the Appellant Shri A.P. Kothari, Addl. Commr. Authorised Representative for the Respondent ORDER PER: D.M. MISRA These two appeals are filed against order-in-original no. 18/2012-13 passed by Commissioner of Customs (Export), Nhava Sheva. 2. On the basis of intelligence that Red Sanders was to be smuggled out of the country, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 114A on M/s Perma Shipping Line (I) Pvt. Ltd. and its Director Shri Mohammad Ali Madghami is unwarranted and in any case disproportionate. Referring to the judgment of this Tribunal in the case of Marvelous Engineers Pvt. Ltd Vs. Commissioner of Customs (Export), Mumbai 2014 (300) ELT 275 (Tri-Mumbai) arising out of the same order-inoriginal, this Tribunal considering the role of freight forwarder M/s Sungrace Logistics Pvt Ltd and its Director Shri Dattatray B Suryawanshi reduced the penalty from ₹ 130.00 lakhs to ₹ 1.00 lakh on Sungrace Logistics Pvt Ltd and set aside the penalty on its director. 3. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner. 4. we find that this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by them was misused for the smuggling of red sanders, which is a banned item for export. Therefore, they are liable to penalty under Section 114(i) of the Customs Act, but the penalty has to be commensurate with the gravity of the offence committed. There is no evidence available on record to establish their active involvement in the smuggling activity. Taking into the facts and circumstances of the case and also noting the fact that there was no deliberate involvement on their part in the smuggling of red sanders wood logs, we reduce the penalty from ₹ 130 lakh to ₹ 1 lakh. Since the penalty has been imposed on the firm, there is no need to impose a separate penalty on the Director of the company and the same is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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