TMI Blog2009 (10) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... es, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. ORDER Heard both sides. While dealing with the stay applications filed by the appellants, the following order was passed : A shipping bill was filed on 12-7-2006 in the name of M/s. Maheshwari Rocks India Pvt. Ltd., (MRIPL) Bangalore for export of a consignment of polished granite tiles. When the consignment reached the Chennai Port, officers of DRI inspected the container and the cargo. It was found that the one-time seal and the Customs seal affixed on the container were intact. The rivets at the other end of the container doors had been deftly cut and the container stuffed with red sanders logs. Further investigation revealed that two persons by name S/Sh. Mural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vited our attention to Circular No. 57/98-Cus. Dated 4-8-98 issued by the Central Board of Excise Customs where it has been clearly stated that in case the goods are moving from an ICD, the responsibility to account for the goods-in-transit is that of the custodian, namely the ICD. The ld. Counsel for the appellants took us through the findings of the Commissioner as regards the roles of the appellants in the offending transactions. The Commissioner had not found any active or positive role on the part of the appellants in rendering the seized red sander logs liable for confiscation. Therefore, they pray that the predeposit of penalties may be waived and their recovery. 2. Ld. JDR reiterates the findings of the Commissioner. 3. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned penalties till the disposal of the appeals. We have not heard anything from the department s side to change our prima facie view. Shri T.H. Rao, Ld. SDR, appearing for the appellants reiterates the finding in the impugned order and emphasizes that as per the statements recorded, not only this consignment but nine other similar consignments have been exported adopting the similar modus operandi. He states that the exporter should have been careful in ensuring that the container is not tampered with and the goods are not substituted. 2. Shri B. Venugopal, Ld. Advocate, appearing for the appellant exporter states that the exporters are not involved in the smuggling of red sanders nor any evidence has been found to that effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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