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2017 (9) TMI 203 - AT - CustomsPenalties u/s 114 (i)/114AA of the CA, 1962 - smuggling of Red Sanders - penalty on Shri Surender Kumar Singh who was G card holder - Held that: - From the FIR lodged by him, almost four months prior to incident of fraudulent export, it is apparent that he was not instrumental in filing the shipping bill covering the fraudulent export consignment. The inquiry carried out in terms of CHA Regulation also has exonerated Shri Surender Kumar Singh from any involvement in the export fraud. In view of the above, we find no justification for the penalty imposed on Shri Surender Kumar Singh, which is consequently set aside. Penalty on Shri Dinesh Khatri, who was the proprietor of M/s. Khatri Traders, Rohini - it was alleged that he facilitated the storage of contraband goods i.e. red sanders in his godown premises - Held that: - it is clearly evident that Shri Deepak Khatri has played a significant part in fraudulent export of contraband goods by facilitating storing of the same in his godown. Consequently connivance in the illegal export stand established and hence, we find no reason to interfere with the findings and imposition of penalty on Shri Dinesh Khatri. Penalty on Smt. Mili Khatri wife of Shri Dinesh Khatri for abetting the fraudulent export of red sander - Held that: - It is on record that the godown was given on rent to M/s. Khatri Traders which was rented by her husband Shri Dinesh Khatri. From the records, we find no evidence incriminating the role of Ms. Mili Khatri in the fraudulent export of red sanders. Consequently, there is no justification to impose penalty on her and same is set aside. Appeal allowed - decided partly in favor of appellant.
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