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TMI Blog2009 (1) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... r near the coast. A penalty cannot be imposed on a person for abetment on presumption of conscious participation in the offence inviting confiscation of any goods under the Act. In the circumstances, the penalty imposed on Shri Neil Armstrong under Section 114 of the Act cannot be sustained - C/473/2004 - 29/2009 - Dated:- 2-1-2009 - Shri P. Karthikeyan, Member (T) Shri A.K. Jayaraj, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order]. - This appeal filed by Mr. Neil Armstrong, Tuticorin, challenges a penalty of Rs. 30,000/- imposed on him under Section 114 of the Customs Act (the Act), vide order-in-original No. 21/2004 (Commr.), dated 9-8-2004. The facts of the case are that a Shipping Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt goods and unloaded them at the godown arranged by him. On physical verification of the nature of the export goods on 3-3-03, Shri J. Vasikar found that they were red sander logs and told Shri Nell Armstrong that the subject goods could not be exported under the Shipping Sills filed. The goods were prohibited for export under the Customs Act. He informed this position to Shri Balaji and others when he was asked to arrange the export at any cost. In his reply to the Show Cause Notice issued proposing to confiscate the red sander logs and to penalize him, Shri Neil Armstrong had replied that he had not committed any offence; the seized goods had not been taken by him to Tuticorin port for export; the goods had been kept in a godown at the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-3-03. Shri Neil Armstrong had suppressed the fact of the attempt to export the prohibited goods by telling others that the export goods were wooden furniture. Shri Neil Armstrong was knowingly concerned in the smuggling the red sander logs. 2. Heard both sides. 3. I have carefully gone through the records and rival submissions. It transpires from the records that Shri Neil Armstrong had hired a premises for storing 29.492 MTs of red sander logs. It is not obvious that he was aware that the goods being warehoused were contraband when he had agreed to provide the space. The Commissioner has not found any positive act on the part of the appellant that can be termed as an attempt to export contraband or to facilitate the same. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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