TMI Blog2013 (11) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... these four appeals are directed against the Order-in-Appeal No.133-137/2011/COMMR(A)/KDL, dated 12-4-2011. 2. Appeal No. C/234/2011 is filed by Shri Solly Perumal who is the partner of M/s. Haryana Trading Co. of Ahmedabad. Appeal No. 235/2011 is filed by M/s. Trinity Shipping Allied Services Pvt. Ltd., the CHA while Appeal No. 236/2011 Appeal No. 237/2011 are filed by Shri Saju Parumal, Director of CHA and Shri Ismail Osman Jat, who is an employee, respectively. All these appeals were filed against the imposition of penalty under Section 114 of the Customs Act by the Adjudicating Authority as well as the First Appellate Authority. 3. The relevant facts arises for consideration are that one M/s. Haryana Trading Co. was engaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nments. It is his submission that the findings recorded by the First Appellate Authority as regards the role played by the CHA firm is totally irrelevant inasmuch as the role attributed to CHA is indicating that he is not directly involved in violation of the Customs Act. It is also his submission that in an identical situation in the case of Anchor Logistics - Final Order Nos. A/1739-1740/WZB/AHD/2010, the Division Bench has set aside the penalties imposed on the CHA and the Executive of the CHA. It is also his submission that the offending goods were detained by the authorities on 15-3-2010 while show-cause notice was issued on 20th September, 2010 which is beyond the period of limitation as indicated in the provisions of Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter is trying to export prohibited items under the guise of Basmati rice. I find that the First Appellate Authority as well as the Adjudicating Authority have not brought on record that M/s. Trinity Shipping or their employees Shri Saju Perumal and Shri Ismail Osman Jat were aware of the fact that the exporter was trying to export non-basmati rice in the guise of basmati rice. Shri Saju Perumal was earlier Director of the export firm. In my view, this link cannot be held against the CHA firm which was only filing the documents by exporter to the departmental authorities. Nowhere it is mentioned that the two employees were aware of the export of non-basmati rice under the guise of basmati rice. The case here is that the CHA followe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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