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2014 (3) TMI 883 - CESTAT CHENNAIPenalty for involvement in export of a consignment of red sanders wood, an item prohibited for export out of India - Revokation of CHA licence - Held that:- The argument that section 113 will apply to only goods attempted to be exported and will not apply to this case because the attempt was successful is a very illogical argument. A successful export takes place only after attempt to export and if the goods were liable to confiscation for attempt to export it can be confiscated even after successful attempt so long as the goods could be brought back which has happened in this case. At any rate the attempt was not fully successful because the goods were brought back. Acting as a proxy for non-traceable persons and allowing the laws of the country to be flouted is not a matter to be encouraged. An argument that IE codes are assigned so that the code can be rented out for consideration is not an acceptable argument at all. By his own statement two consignments were exported in the past also. Such persons trying to enrich themselves by taking benefit of prohibitions on export, needs to be dealt with severely - Penalty imposed is low considering the value of goods. - penalty increased from ₹ 3,00,000/- to ₹ 5,00,000/- Penalty on CHA and revocation of his licence - Held that:- Since he was not taking even the minimum care to avoid this type of incident from happening there is an omission on his part which is punishable under section 114 (i) of the Customs Act, 1962. Such an approach needs to be dealt with severely and the penalty as reduced by the Commissioner (Appeal) is not commensurate with his omissions of duties cast on him by CHALR, 2004. - If the omissions of duties cast on him have rendered any goods liable to confiscation penalty under section 114 (i) is justified. - penalty increased from ₹ 3,00,000/- to ₹ 5,00,000/- Penalty on G. Ravi, Proprietor of M/s. Deepak Logistics, Tuticorin. Shri Ravi had obtained an H card (Identity cum Authorization card) issued under Regulation 19(6) of CHLAR 2004 - Held that:- Shri Ravi is a person who signed Annexure-A form for export of goods by Shri. George using blank signed forms given by Shri Rama Theena Thayalan. - he was aware of the manipulation of the contents in the container. - . In the case of economic offences, non-compliance with statutory obligations resulting in loss to the Government itself is punishable. - penalty increased from ₹ 2,00,000/- to ₹ 5,00,000/- Decided against all the applicants and partly in favor of revenue.
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