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2017 (9) TMI 1013 - AT - CustomsExport of prohibited goods - red sanders - absolute confiscation - penalty - Held that: - it is clear that M/s. Max Shipping has failed to safely transport the customs cleared container to the gateway port. M/s. Max Shipping along with Shri S P Singh and Shri Navneet Bohra, MD have handed over the cargo to unauthorised persons which has facilitated the smuggling of ‘red sanders’ out of the country. Hence, all the three persons are liable to penalty for abetting the smuggling of red sanders under section of 114 (i) of the Customs Act. Hence the penalties imposed are upheld. The adjudicating authority has observed that Shri Tatar has failed to provide the contact details of Shri Abdul Jaffer Sattar. By his conduct and actions, Shri Tatar has facilitated Abdul Jaffer Sattar in fraudulent export of contraband ‘red sander’, therefore, penalties levied u/s 114(i) ibid on him are liable to be upheld. Appeal dismissed - decided against appellant.
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