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2018 (9) TMI 46 - AT - CustomsSmuggling - contraband item - red sanders - absolute confiscation - Penalties on S/Shri R. Ramesh, Manager, K. Shanmugam, Executive (Operations) both of GFLPL i.e., the CHA firm - Held that:- Even though, the adjudicating authority has found fault with the two persons for being negligent in performing their roles of the CHA, but the fact remains that there is no evidence on record to show that these two persons were aware of the presence of the contraband in the export consignment - there is no evidence on their involvement in any other way in the fraud - penalties set aside. Penalty on Shri C. Srijith, Branch Manager of ILFF - role attributed to him is that of a middle-man, who has liaised with the partners of the exporting firm, and also approached the CHA firm with the export documents for filing the shipping bill - Held that:- There is nothing on record indicating any other role played by Shri C Srijith in the export fraud. He cannot be penalised for being actively engaged in the handling of export cargo without CHA licence. In the absence of any evidence linking Shri C. Srijith to the export fraud, penalties set aside. Penalty on S/Shri D. Srinivasa Rao and A.M. Jamaludheen both Partners of RCO, the exporter - Held that:- Shri D. Srinivasa Rao had admitted in his statement that export documents were signed by him in the capacity of being a Partner of RCO. Shri A.M. Jamaludheen in his statement has also admitted to be Partner in the export business. In view of the fact that the contraband goods having been found in the consignment entry for export and the fact that S/Shri D. Srinivasa Rao and A.M. Jamaludheen both Partners of the exporter, penalties upheld - the confiscation of the export consignment as well as penalties imposed on S/Shri D. Srinivasa Rao and A.M. Jamaludheen upheld. Option of redemption fine - case of appellant is that goods, which are not in the nature of contraband found in the export consignment, should have been given an option for redemption - Held that:- From the record, we find that no request have been made by the appellants to the adjudicating authority for release of the goods other than the contraband. Hence, we find no reason to consider the same. Appeal disposed off.
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