Home Case Index All Cases Customs Customs + AT Customs - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 670 - AT - CustomsSmuggling - red sanders - absolute confiscation - penalty u/s 114(i) of CA for omissions and commissions which have rendering the subject goods liable for confiscation - Held that:- In the entire findings on the role played by M/s ICS Cargo, I find that the Adjudicating Authority has recorded, M/s ICS Cargo being CHA/Customs Broker as employer of Shri Praveen Kumar and said Shri Praveen Kumar master minded illegal export of red sander wood logs, are liable for penalty. In my view, the findings recorded by the Adjudicating Authority are unacceptable as there was no omission on the part of the appellant M/s ICS Cargo, as per statements recorded of Shri Praveen Kumar, wherein he stated that M/s ICS Cargo is not aware of the situation of his embarking into illegal export of red sander wood logs - penalty set aside. Penalty imposed on Shri Praveen Kumar & M/s Dattar Shipping & Logistics - Held that:- Shri Praveen Kumar was advising many people how to do the illegal export of red sander wood logs. Shri K. Somasekhar and Shri Pydi Raju have clearly stated that they were engaged in the export of red sanders under the advice of Shri Praveen Kumar - The findings recorded by the Adjudicating Authority in paragraph No. 30.2 of his Order-in-Original and also paragraph No. 30.3 clearly indicate the complicity of Shri Praveen Kumar in master minding the illegal export of red sander wood logs - penalty upheld. Penalty on Shri Pydi Raju - Held that:- It is on record that Shri K. Pydi Raju had received monetary consideration from Shri Praveen Kumar for illegal exports of red sanders and it is also not disputed during the search operations in his residence, unaccounted cash of ₹ 24 lakhs were found which can be considered as sale proceeds of illegal export of red sandal woods - penalty upheld. Penalty on Shri K. Soma Sekhar - Held that:- Adjudicating Authority has clearly brought out on record that various rubber stamps of the customs officers were recovered from his residence and he had agreed and admitted to the said fact - penalty upheld. Appeal allowed in part.
|