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TMI Blog2024 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... in the offence committed by the exporter - HELD THAT:- Considering the fact that the appeal is abated with regard to the proprietor Shri. Stephen Rosario of M/s. Zandra Trading Company and taking into consideration the fact that the goods were absolutely confiscated, the penalty against Shri Uttam Bohra stands reduced to Rs.1,00,000/- under Section 114(i) of the Customs Act, 1962. Appeal is dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etor of M/s. Zandra Trading Company and Rs.2,00,000/- penalty on Shri Uttam Bohra, the appellant, under Section 114 (i) of the Customs Act, 1962. 3. None appeared for the appellant. The Learned Authorised Representative on behalf of the Revenue submitted that the matter is pending from 2011 onwards, this appeal to be disposed of. It is also submitted that the main appellant Mr. Stephen Rosario, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative of the Exporter) and Shri Gopinath (Assistant Manager of M/s. Pacific Sea and Sky Links Pvt. Ltd.). He also claims that cross-examination was not allowed and therefore, since there was no mens rea, the penalty on him cannot be sustained. 5. The Commissioner in the impugned order observed that in terms of Notification No. 30/2002-2007 dated 28.01.2004 issued by the DGFT, the export of Muria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner further held that the appellant in his statement dated 21.08.2009 had categorically stated that he had not supplied industrial salt to Shri Stephen Rosario or his firm. He had only introduced Shri Basavaraj to arrange the same through M/s. Suvarna Enterprises and that he was not aware of the transactions between Shri Stephen and M/s. Rajdeep Enterprises. However, the Commissioner not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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