TMI Blog2014 (8) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... goods indicated in the shipping bill as per the instructions of exporter. No other material to indicate that CHA was aware of the prohibited goods in the container is on record. Therefore, at this stage, I consider it proper to waive the requirement of pre-deposit of penalties for admission of appeals. Further, there shall be stay on collection of penalty amounts during pendency of the appeals - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods arrived in Chennai port for onward shipment by sea. In the meanwhile, the customs department received intelligence that container No.CRXU 1021367 containing the said goods was concealing prohibited items and therefore it was opened and examined. On examination, it was seen that red sander pieces/logs, which are goods prohibited for export, were found inside the container concealed behind the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pected to open the container and examine the goods. Without any finding regarding their knowledge about the contents of prohibited items there is no reason to impose penalty on them. He also points out that in the SCN as well as in Order-in-Original, the charge mentioned against them is that they had facilitated export of prohibited goods. According to him, facilitating export consignment is the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Prima facie, it is difficult to conclude that the applicants were aware of the concealment of red sanders because of the wrong classification of the goods indicated in the shipping bill as per the instructions of exporter. No other material to indicate that CHA was aware of the prohibited goods in the container is on record. Therefore, at this stage, I consider it proper to waive the requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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