TMI Blog2009 (10) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse Agents Licensing Regulations by filing export documents supplied by Padmanabhan and not by the actual exporter and therefore they did not take sufficient care in the export and thereby assisted in the smuggling of red sanders. Failure to discharge duties as required under the Customs House Agents Licensing Regulations may lead to action under those Regulations but certainly cannot lead to a conclusion that they aided and abetted Padmanabhan in the attempt to export red sanders. There is no evidence of any action (commission) or inaction (omission) on their part so as to render any goods liable to confiscation, in order to attract the provisions of Section 114 against them. Penalty set aside - appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears for the other two appellants. 3. Shri Padmanabhan stated that one Shri Siddique, who was known to him, had introduced one Shri Senthilkumar as owner of M/s. Good Mark Enterprises, Chennai to him and requested him to assist in exporting rice; they showed him IE code of M/s. Good Mark Enterprises, Chennai which he cross-verified to be genuine; he contacted one Shri Ravi who was carrying out the business of CHA by obtaining signatures from a licensed CHA i.e. M/s. Shree Venkatesh Shipping Services P. Ltd., Tirupur; that he used to procure rice from a mill in Dindigul and send it to ICD, Irugur; that the rice would be received at ICD in the account of M/s. Raghavendra Shipping Services ; that Ravikumar, in charge of Raghavendra Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e booked the containers with Tuticorin company who, in turn, sent the containers to ICD, Irugur; that on 24-10-06, a container was sent to ICD Irugur for stuffing and on 27-10-06, Shri Padmanabhan specifically instructed him to move the container into the port without further delay; that on 28-10-06, he received a telephone call from Customs officials directing him to get Equipment Interchange Receipt (EIR) for moving the container to M/s. Raja CFS and while doing so, Padmanabhan told him that he should not move the container stating that he is taking some efforts to stop re-examination; that he informed Padmanabhan that he should obey the Customs directions; that the container was opened by the Customs officers at Raja CFS and found to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Padmanabhan and had not seen Senthilkumar of Good Mark Enterprises. 8. Nothing comes out from the above statements about the involvement of any of the three appellants in the attempt to smuggle out red sanders. Nothing incriminating has been recorded from the appellants. It has been held that M/s. Sethu Samudhra Shipping Services did not take care to verify genuineness of export/exporters and therefore they have aided in smuggling of red sanders. The other two appellants have been held to have failed in discharging duties and realizing responsibilities as required under the Customs House Agents Licensing Regulations by filing export documents supplied by Padmanabhan and not by the actual exporter and therefore they did not take sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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