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TMI Blog2020 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sanders. The statement that has been relied upon by the Commissioner, is also in case of some another investigation, seizure and confiscation. It is really irony that it has been admitted that even the true identity etc of the appellant has not been established in the present case and the Commissioner has imposed penalty even when the investigations against the appellant are still pending in the present case. It is also not under stood as to how and on basis of which evidence linkage has been established between the appellants and present consignment of Red Sanders confiscated in the impugned order. Imposition of penalty - HELD THAT:- Section 114 of CA shows that this section is applicable only in respect of the person who has done an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held as follows: 98. In view of abovementioned discussions and findings, I make the following orders: I) I order for absolute confiscation of the 537 logs of Red Sanders Wood recovered from Container No UACU 8260249-40 having net weight 15.010 MTs valued ₹ 1.50 Crore @ ₹ 10 Lakhs PMT under Section113 (d), 113(i) and (k) of the Customs Act, 1962 for violations as discussed above. II) Further, since the goods i.e. Red Sander smuggled in two other Container No UACU 3355450-20 and MRKU 0124900-40 are not available, I refrain from confiscation of the same except penal action against all who facilitated smuggling of the same, out of India contravening various provisions of the Foreign Trade Policy as well as of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt No 39,LIG Flats, Pul Pahaladpur, New Delhi, Shri Anil, S/o Shri Mahipal, R/o A-60, Vishva Karma Colony, Tughlakabad, New Delhi, 27B/399, V P Camp Railway Colony Tughlakabad, New Delhi and 14, Kalandar, Garhi-2 Kalandar Garhi, District Bulndsahar U P, under Section 114 (i)(a) of the Customs Act, 1962 for the acts of omission and commission on their part and abetment in the illegal export of red sanders. VI) I impose penalty of ₹ 20,00,000/- (Rupees Twenty Lakhs only) on Shri Panveshwar Dayal, R/o D-522, Pul Pehladpur, New Delhi (owner of Trailer, No HR 63-A-2827) under Section 114 and Section 114AA of the Customs Act, 1962 for the acts of omission and commission on their part rendering the Red Sanders liable for confiscation u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was found to contain 537 logs of Red Sanders, which are prohibited for exports in terms of Foreign Trade Policy and CITES. Thereafter, these logs were seized and investigations were undertaken. After completion of investigation, a show cause notice was issued to the concerned persons, proposing the confiscation of seized goods and for imposition of the penalty on the persons concerned in illegal exportation of the said goods. 2.2 The show cause notice has been adjudicated by the Commissioner as per the impugned order referred in para 1, supra. Aggrieved by the impugned order, imposing penalty of ₹ 10 Lakhs present appellant Shri A T Maideen is before us. 3. We have heard Shri T. Cheziyan, ld. Advocate for the Appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 108 of the Custom Act, 1962 and his statement was recorded on dated 27.11.2011 (RUD-22). In the said statement Shri A T Maiden has also inter-alia stated that he had been booked under Custom Act, two times for illegal export of sandl wood to Singpore through sea route; that his old business friend Shaul Hammed of Dubai had asked him to supply Red Sanders and for this purpose he gave him the contact number of one Mr sanath Kumar of Red Hills, Chennai, who was to arrange clearance of red sanders through various export firms; that as per directions of Mr sanath Kumar and Sahul Hameed, he used to supply the Red sanders at thegiven place/ destination; that recently he had given sanath Kumar deliver of 7 tonnes of Red Sanders at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Commissioner has imposed penalty even when the investigations against the appellant are still pending in the present case. It is also not under stood as to how and on basis of which evidence linkage has been established between the appellants and present consignment of Red Sanders confiscated in the impugned order. 7. Section 114(i) of the Customs Act, 1962 under which the Commissioner has imposed penalty on the Appellants is reproduced below: Section 114. Penalty for attempt to export goods improperly, etc.- Any person who, in relation to any goods does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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