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2011 (7) TMI 1106 - CESTAT CHENNAIExport of Red Sanders - Misdeclaration of export goods - Smuggling - prohibited Item - Red Sanders - goods were declared as safety matches for export to Sri Lanka - absolute confiscation - Penalty - Held that:- both the appellants were involved in the attempted illicit export of Red sanders. Shri Sakthi and Shri Ramasubbu were very much involved in the plan for exporting red sanders and the stuffing of red sanders after unloading safety matches. Shri Sakthi also received part of the amount for smuggling red sanders. Shri Ramasubbu arranged for the CHA with the full knowledge that red sanders, a prohibited item was going to be exported. Both of them have also confessed their roles in statements recorded under Section 108 of the Customs Act, 1962, which are admissible as evidence in proceedings against them - the adjudicating Commissioner was right in coming to the conclusion that both the appellants herein were liable to penal action for their involvement in the illicit export of red sanders which is a prohibited item. Penalty of ₹ 7.5 lakhs against Shri Sakthi - Held that:- Considering the fact that the value of red sanders sought to be illicitly exported was about ₹ 75 lakhs and considering the role and involvement of Shri Sakthi in the entire case, we are of the view that the penalty imposed on him cannot be said to be disproportionate - penalty upheld. Penalty of ₹ 7.5 lakhs on Shri Ramasubbu @ Ramesh - Held that:- Considering the comparative role of Shri Sakthi and Shri Ramasubbu, we are of the considered view that ends of justice will be met if the penalty imposed on Shri Ramasubbu is kept a little lower than that what has been imposed on Shri Sakthi - quantum of penalty on Shri Ramasubbu @ Ramesh is reduced to ₹ 5 lakhs. Appeal allowed in part.
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