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2017 (3) TMI 405 - CESTAT CHENNAIImposition of penalty u/s 114 (i) - Smuggling - attempt to export red sanders, in the container meant for export of Natural Slate Stones - Held that: - Appellant has played an important part in the entire operation by unauthorizedly handling customs documents and customs related work and stepping into the shoes of a CHA by handling the entire customs related work - It is difficult to conceive that in the normal course, a person handling the CHA work and present during examination would not be able to make out the difference between the “Natural Slate Stones”, (declared cargo) and red sanders logs (cargo actually attempted to be exported) - the appellant is certainly not master mind and/or actual beneficiary of the attempted illegal export. Nonetheless, without the appellant’s role, such attempted export of red sanders logs would have been possible - The appellant has committed acts of commission and omission which make him liable to penalty imposed u/s 114 (i) of the act. Appeal dismissed - decided against appellant.
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