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2014 (2) TMI 344 - AT - CustomsWaiver of pre deposit - Smuggling of goods - Mis declaration of goods - Export of red sander declared as furniture - Held that:- Role of the shipping agency, its Managing Director as well as Operational Executive was examined. There is no doubt that the shipping agency has played an active role in the export of red sander within its special knowledge. When the seal of the container was broken and replaced fraudulently as is apparent from the adjudication order - Illegal export of prohibited goods was intercepted by investigation. Prima facie, it is not a procedural irregularity that can be attributed to the shipping agency and its officers but their conscious involvement goes to the root of the matter. They abated commitment of the offence. Prima facie, observation made above brings out categorically how the racketeers attempted to export the red sanders with the knowledge of some of the customs officers. But unfortunately those officers have not been brought to the fold of the law by the present adjudication order. It would be proper for ld. CDR to take-up the matter with the D.G. vigilance for appropriate measure under law - The role of CHA in the entire case can be appreciated for its exclusive knowledge about the racket. So also its Director, Shri Narendra Tater was equally a conduit in the entire smuggling. Therefore, it would cause serious prejudice to the interest of justice, if there is total waiver of pre-deposit to any of the appellants - Conditional stay grnated.
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