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2009 (10) TMI 802 - AT - CustomsPenalty u/s 114(i) of the Customs Act - Smuggling - export of Red Sanders in the guise of Rice - finding of the Commissioner against appellant is that they arranged and sent the container to Irugur, ICD, moved the container laden into port area and acted as per instructions of D. Padmanabhan - Held that:- M/s. Sethu Samudhra Shipping Services did not take care to verify genuineness of export/exporters and therefore they have aided in smuggling of red sanders. The other two appellants have been held to have failed in discharging duties and realizing responsibilities as required under the Customs House Agents Licensing Regulations by filing export documents supplied by Padmanabhan and not by the actual exporter and therefore they did not take sufficient care in the export and thereby assisted in the smuggling of red sanders. Failure to discharge duties as required under the Customs House Agents Licensing Regulations may lead to action under those Regulations but certainly cannot lead to a conclusion that they aided and abetted Padmanabhan in the attempt to export red sanders. There is no evidence of any action (commission) or inaction (omission) on their part so as to render any goods liable to confiscation, in order to attract the provisions of Section 114 against them. Penalty set aside - appeal allowed - decided in favor of appellant.
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