9911796707
TMI Blog2023 (5) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) he had no ulterior motive or knowledge for any act of commission or omission therefore, merely because he did not inform after knowing about the concealment penalty cannot be imposed, for the reason that he came to know about the illegal export of red sander before the custom has already intercepted the containers at the port of export and the containers were put on the check packages. In this fact there is no question or need to inform the authorities as neither he was aware of the offence nor he was involved therein. From the finding the Learned Commissioner appeal has clearly held that the appellant had no knowledge about any of the act which make the goods liable to confiscation. Despite his clear finding he upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Commissioners (Appeals) reduced the penalty to Rs. 3 Lacs under Section 114(i) and Rs. 1 Lac under Section 114 AA of the Customs Act, 1962.Therefore, the present appeal filed by the appellant. 2. Shri Vikas Mehta, Learned Consultant appearing on behalf of the Appellant submits that in the main offence of fraudulent export of prohibited red sanders the appellant had no knowledge, his job was to only arrange the container. From the entire proceeding it is admitted fact that the appellant was not aware of the offence made by Shri Deepak Kotak. He submits that the penalties were imposed on the allegation that the appellant after knowing the check package did not inform the Custom authority. He further submits that though the Learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit in the contention of the appellant that the show cause notice did not whisper about any ulterior motive or knowledge or any act of commission or omission or even abetment on the part of the appellant that have rendered the subject goods liable to confiscation under Section 113 of the Customs Act, 1962. However, at the same time, the facts remains that the goods and the container in which the goods were stuffed were used for the attempt to illegally export the prohibited red sanders and when the appellant come to know about the concealment of prohibited goods in the containers meant for export, he failed to inform the authorities about the same. Thus, the appellant cannot be absolved completely from the penal provisions provided in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
