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2018 (3) TMI 654 - AT - CustomsSmuggling - illegal export of red Sanders wood - penalty - Held that: - In the present case the acts of the CHA could at best be charged for violation of the CHALR,2004 but in absence of evidence of their complicity in the act of attempt to illegal export of Red Sanders wood, penalty u/s 114(i) cannot be sustained. Penalty imposed on M/s Raghuvir Singh & Sons - Held that: - merely authorizing M/s Chirag Enterprises to undertake the transportation from CWC-CFS-Gandhidham to the Port area, it was within the knowledge of the Appellant that the Roofing Tiles would be replaced with Red Sander Woods by the Proprietor of M/s Chirag Enterprises, Sh. Dev Kumar Kapta at Jamadar Wadi - penalty on M/s Raghuvir Singh & Sons u/s 114(i) of Customs Act, 1962 also not sustainable. Penalty u/s 114(i) of Customs Act, 1962 on the CHA M/s Act Forwarders and M/s Raghuvir Singh & Sons - Held that: - the Sh. Dev Kumar Kapta has not been charged as a repeated Offender, to meet the ends of justice, penalty imposed on him is reduced to ₹ 5.00 lakhs - Appeals filed by M/s Act Forwarders and M/s Raghuvir Singh & Sons are allowed. Appeal allowed in part.
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