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TMI Blog2023 (9) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... was negligent at the time of loading of the goods in the container and he made a bald statement that he has gone for refreshment with some unknown person. It is very strange that how can a driver go for refreshment with an unknown person, therefore, it is a case of complete negligence on the part of the driver and for the act of the driver, the appellant is liable to be penalized, therefore, the appellant is liable for penal action under section 114(i) of the Customs Act, 1962 for the alleged act of abetting the smuggling of Red Sanders logs outside India. Accordingly, penalty of Rs.8.00 Lakhs is confirmed against the appellant namely M/s. Krishna Shipping Transport Agency. Levy of penalty on Shri Srikant Taparia - HELD THAT:- Shri Srikant Taparia was handling the export consignment of the exporter and also paying the expenses on account of export of the consignment on behalf of the exporter, which clearly shows that Shri Srikant Taparia was having hand in glove with the exporter and was actively engaged in the activity of smuggling of Red Sanders logs outside India with the help of the exporter. Therefore, no leniency is required to be taken on Shri Srikant Taparia. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted to Malath Altair General TRD, Dubai. The said export cargo was covered under shipping Bill No.5659542 dated 04.10.2010 and Invoice No.DUB/ZPL/01-11 dated 30.09.2010. The goods were cleared from the EOU of the said exporter under ARE-1 No.01/2010-11 dated 07.10.2010, on payment of Central Excise duty of Rs.69,422/- on total value of Rs.6,74,000/-. The goods were certified as loaded in Container No.TGHU-2311919 and sealed by Seal Nos. 27610, COLLR 7 WB as per ARE-1 duly signed by Shri Ajoy Kumar Ghosh, Superintendent of Central Excise, Asnasol Range, Asansol-I Division. The above export consignment was examined by officers of DRI, Kolkata on 11.10.2010, when it was found that the goods stuffed inside the Container No.TGHU-2311919 were red coloured wooden logs of different sizes and diameters. No other goods except the said logs were found inside the container. A notice dated 11.10.2010 under section 110 of the Customs Act, 1962 was issued by DRI for seizure of the consignment on the reasonable belief that the said goods were actually Red Sanders Wood, a prohibited item for export as per prevailing Exim Policy. Thereafter, Shri Rahul Banka, representative of M/s. Krishna Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the investigations, the statement of Shri Asgar Ali, Night Guard-cum-Godown Keeper of M/s. Zone Power Pvt.Ltd. was recorded on 24.10.2010 and it was stated that approximately 10 days ago, one truck loaded with wooden logs had reached at his place of work at Asansol; that the said wooden logs were unloaded in the godown of the company in his presence; that, later he came to know from his employer that the unknown person who had accompanied the said wooden logs was one Bilal; that there were approximately 50 pcs. Of wooden logs; that, after a few days the said person (Bilal) came to the above company again along with a truck carrying a container for taking back the said wooden logs, which was kept over there; that, when the wooden logs were loaded in the said container, neither the driver of the truck nor his employer (Aqeel Ahmed) was present there. On the basis of this investigation, it was alleged that one Shri Srikant Taparia abetted Mr. Aqueel Ahmed by way of handling the false exports and often paying the CHA charges from his own packet to facilitate the smuggling of Red Sanders despite knowing the fact that Aqueel Ahmed was otherwise involved in diversion of duty free raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CHALR, 2004 and they are to be penalized and the said charge has been disproved by this Tribunal, therefore, no penalty is imposable on M/s. Krishna Shipping Agency, CHA. 4. With regard to M/s. Krishna Shipping Transport Agency, it is his submission that the driver of the truck, who took the container to the godown of the exporter was not present at the time of loading of the goods and when he came back the container was sealed, in that circumstances, it was not in the knowledge of the driver of the truck that the container is containing Red Sanders logs, therefore, penalty is not imposable on the transport agency. 5. With regard Shri Srikant Taparia, he submits that Shri Srikant Taparia only introduced the exporter to the CHA for clearance of their goods as he himself was dealing with the CHA and the exporter asked the appellant to the same CHA for clearance of their export consignment and the appellant has introduced the CHA s exporter in good faith and in the past, if any activity has been done, that has no relevance for the present activity of the appellant. Therefore, no penalty is imposable on Shri Srikant Taparia. 6. None appeared on behalf of Shri Ajay Kumar Ghos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (o) verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data of information. 5.1 As per the above regulation appellant is required to verity the antecedents of his clients and suitably advise them. It is observed that at no stage appellant had the knowledge that there is any irregularity in the export/import consignments. The goods imported were put to first check examination and the importer very well exists. Similarly the export consignment was received in a sealed container duly examined and certified by the jurisdictional Central Excise authorities. The exporter is also existing. Bills of entry and shipping bill were filed by the appellants based on the documents furnished by the importer/exporter. If there was any irregularity in the documents then the same was also available before the assessing officers and the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h clearly shows that Shri Srikant Taparia was having hand in glove with the exporter and was actively engaged in the activity of smuggling of Red Sanders logs outside India with the help of the exporter. Therefore, no leniency is required to be taken on Shri Srikant Taparia. Therefore, penalty of Rs.2.00 Lakh imposed on Shri Srikant Taparia, is confirmed. Shri Ajay Kumar Ghosh 14. We find that Shri Ajay Kumar Ghosh was assigned the duty of looking after the loading of the export consignment at the premises of the EOU which he clearly ignored and as per him he has deputed Shri Asit Kumar Bandyopadhyay to oversee the loading of export consignment in the container. But he was required to sign ARE-1 and ARE-1 is to be signed and sealed altogether, so without counter-sign of Shri Asit Kumar Bandyopadhyay and with the signature of Shri Ajay Kumar Ghosh, who was not present at the site when the loading took place, the container was sealed. 15. Therefore, defence taken by Shri Ajay Kumar Ghosh is beyond doubt that he was actively involved in the loading of Red Sanders in the container. Therefore, the observation of the adjudicating authority in the impugned order are not accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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