TMI Blog2014 (8) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... statements. In the case of smuggling and clandestine activities under the Customs Act it is difficult to expect that other documentary evidences will be created by the persons involved and in such cases only corroborative statements have to be relied upon. In view of the above observations, appellant does not have a case and penalty was correctly imposed by the adjudicating authority - decided against assessee. - Appeal No.C/255/2012-SM - Order No. A/11160/2014 - Dated:- 27-6-2014 - MR. H.K. THAKUR, J. For the Appellant: Shri R. Subramanya, Adv. For the Respondent: Shri Manoj Kutty, Superintendent (AR) JUDGEMENT Per: H.K. Thakur; 1. This appeal has been filed by the appellant against a penalty of ₹ 1.5 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether penalty under Section 114(i) of the Customs Act, 1962 is imposable upon the appellant. The role played by the appellant in the present proceedings, is contained in Paras 15 and 15.1 of the show cause notice dt.01.07.2011 and is reproduced below:- 15. A statement of Yakub Ishaq Gandhar resident of near Id e Milas Chowk, Village Sikka, Dist. Jamnagar, Tindel of vessel MSV Ramban having Regn.No.VRL 16224 was recorded on 21.02.2011 and 22.02.2011 (RUD-20 21) wherein he interalia stated that the owner of the vessel was Shri Kishore M. Bhanushali and he was working for him since 1992; MSV Ramban had been manufactured at Veraval port in March 2010 and registered at Veraval (Registration No.VRL 16224); that he had set sail o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eraval in the new vessel MSV Ramban; that Asghar had told him that the wooden logs were meant for making furniture of the cabin of a launch, and was to be delivered at Sharjah where it would be collected by his person; that at the time of his departure for Dubai, Asghar Hussain personally came with two Tata Ace vehicles loaded with wooden logs to Veraval port from where the same were loaded in his vessel; that he had received ₹ 5000/- from Shri Asghar for the wooden logs. 15.1 That he accepted the fact that taking out any material or wood from a port in India to Sharjah was not permitted and he admitted that he had done this wrongful activity; that the wooden logs transported from Veraval and delivered by him to Sharjah on in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently towed to Gulf countries and also that he was aware of the fact that taking out Red Sanders wood from a port in India to a place outside India was not permitted. He was also aware that such wood was not to be declared to the Customs. The statements of the appellant recorded by the investigation were never retracted but have also been corroborated by the other statements. In the case of smuggling and clandestine activities under the Customs Act it is difficult to expect that other documentary evidences will be created by the persons involved and in such cases only corroborative statements have to be relied upon. In view of the above observations, appellant does not have a case and penalty was correctly imposed by the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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