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2018 (6) TMI 652 - AT - CustomsPenalty u/s 114 (i) of the CA 1962 on Shri M.B.Sathyam, AGM of Chandra CFS - Department intercepted a consignment described as “Industrial Salt” received by the appellant M/s.Chandra Container Freight Station & Terminal Operators for which no shipping bill had been filed - restricted item. Held that: - there are no imputation in the SCN that they were in any way in the know of the actual nature of the cargo brought to the CFS by the exporter. There is no evidence that these appellants had colluded or conspired with the exporter or their CHA in their attempt to export MOP under the guise of Industrial Salt - There is also no allegation that the consignment has been brought by these appellants only for the purpose of export. When the Customs authorities themselves were unsure about the nature of the cargo and had to wait till the receipt of the Analytical Report to confirm that it was MOP, it would be unfair to foist an allegation on the CFS or their AGM that they were in the know of the illicit nature of the consignment, yet had allowed it to enter the CFS. When no evidence is found against the main protagonists, we are unable to fathom how Chandra CFS who only acted as a bailee of the goods can in any way be held responsible and penalized under Section 114 of the Act especially when there is no evidence that they were, in any way, knowingly involved or part of the attempted fraud - penalties do not sustain - appeal allowed - decided in favor of appellant.
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