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TMI Blog2025 (1) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... a Senior Manager cannot be countenanced as it appears to be disproportionate with the gains that the petitioner would have made from the alleged involvement in the export of red sand/armature shaft. Therefore, the impugned order is set aside insofar as imposition of penalty under Section 114 of the Customs Act, 1962 on the petitioner and the case is remitted back to the respondent to pass a fresh order on merits taking note of the financial position of the petitioner and the purported gain the petitioner would have made from the alleged involvement in the export of the contraband goods. This exercise shall be carried out by the respondent within a period of three (3) months from the date of receipt of copy of this order. Petition dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bill in the name of M/s. 1M Gears Pvt. Ltd. With regard to use of the ID and Password of M/s. AFS Logistics International Pvt. Ltd. for generation of Form-13, she stated that that through that company staff only Mr. Emmanuel Philip obtained the details and after informing the need for their help, Form-13 was generated as their clients did not have the necessary Password and ID. In the normal course, it is not possible for our clients to obtain the ID and Password of M/s.AFS Logistics International Pvt. Ltd. unless the person in their organization has made available these details to them. Further she quoted the case laws mentioned in their reply and also reiterated the submissions made in the reply. Based on the above submissions s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Emmanuel Philip through M/s.AFS Logistics International Pvt. Ltd. (C564) User ID & Password without the knowledge of the Directors of M/s. AFS Logistics International Pvt. Ltd., for the movement of the subject container further to the entry of CITPL port, which eventually helped the smugglers for this act of smuggling of red sand/armature shafters logs out of India. Therefore, I hold that from the above acts of omission and commission, Shri Emmanuel Philip, Sr. Manager of M/s. Awardlink Logistics India Pvt. Ltd., Chennai, is liable for penalty under Section 114 of the Customs At, 1962." 2. It appears that the petitioner was employed as a Senior Manager in Awardlink Logistics India Private Limited, which had attempted to export red san ..... X X X X Extracts X X X X X X X X Extracts X X X X
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