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2020 (2) TMI 611 - AT - CustomsImposition of penalty - illegal exportation of Red sanders - prohibited goods or not - proper investigation not carried out - principles of natural justice - HELD THAT:- It is quite evident that none of these persons were traced and investigated by the investigating authority/ DRI in the present case. Amongst the persons who have not been investigated the name of present appellant figures. However, even without questioning them, or causing investigation, these person have been made the party to the show cause notice. The appellant have not been investigated in the case of present seizure and confiscation of red sanders. The statement that has been relied upon by the Commissioner, is also in case of some another investigation, seizure and confiscation. It is really irony that it has been admitted that even the true identity etc of the appellant has not been established in the present case and the Commissioner has imposed penalty even when the investigations against the appellant are still pending in the present case. It is also not under stood as to how and on basis of which evidence linkage has been established between the appellants and present consignment of Red Sanders confiscated in the impugned order. Imposition of penalty - HELD THAT:- Section 114 of CA shows that this section is applicable only in respect of the person who has done any act of omission or commission qua the goods held liable for confiscation under Section 113. Any act performed by the person in respect of any other goods which may be similar/ same/ identical, but not the subject matter of the proceedings cannot be reason for imposition of penalty under this section. Thus without leading the evidence to the effect of establishing the act of omission/ commission in relation to the goods confiscated in these proceedings i.e. 15.010 MTs of Red Sanders, illegally exported, the penalty imposed under this section cannot be sustained. The number of person including the present appellant have not been investigated in this case, and the investigation are kept open, our order setting aside the penalty herein should not be treated as exoneration of the appellant in the proceedings which follow on completion of investigations against those persons - appeal allowed - decided in favor of appellant.
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