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2016 (12) TMI 700 - CESTAT CHENNAILevy of penalty for abetting export fraud - imposition of penalty - export of red sanders - Held that: - they have been omitted to take sufficient care by plainly trusting the CHA appointed by them and totally handing over the responsibility of transportation and inspection by Customs at Chennai to the latter. The very same CHA was found to have played a major role in the attempted fraudulent export of red sanders by replacing the granite slabs. Both the Director/Managing Partner have accepted that the export orders have been obtained without knowing the details of the person involved and also the buyers. Hence, while there is not any direct involvement of appellants in the alleged attempted export of red sanders, nonetheless, they cannot go scot-free for their association with the fraudsters even if only by way of omission. - levy of penalty confirmed though reduced - decided partly in favor of appellant.
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