9911796707
TMI Blog2023 (7) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... rs - vague SCN - HELD THAT:- It is apparent that even show cause notice does not allege any active knowledge of the appellants nor does it point to any act or omission on the part of these appellants - A plain reading of Section 114(i) of Customs Act, 1962 clearly implies that there has to be active knowledge or any act or omission before penalty under Section 114(i) can be imposed. There are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c, Shri Vipul Shershiya is an Accountant and Shri Kamal Borar is the Shipping Line Agent. 2.1 He pointed out that admitted facts are that the goods were stuffed in the factory under supervision of the officers. During the transit somewhere the transporter substituted the goods with Red Sander Wood. The Red Sanders was replaced by the transporters by breaking the seal. A case was booked against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the rival submissions. We find that the show cause notice in para 43 states as follows: 43. All of them were fully aware that the export of red sander wood is prohibited under Foreign Trade Policy. These persons knowingly or unknowingly somehow have facilitated the entire operation of smuggling of the Red Sander wood as stated above. Therefore, for the acts of said commissions and om ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts the doing or omission of such an act, shall be liable, (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty 1[2[not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act]], whichever is the greater; A plain reading of the Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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