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M/s Scope Amra Logistics (I) Pvt Ltd, M/s Marinetrans (I) Pvt Ltd, Shri Manoj B Kotian, Shri K Venugopal Versus Commissioner of Central Excise, Customs, And Service Tax, Aurangabad

2015 (6) TMI 652 - CESTAT MUMBAI

Confiscation of goods - Smuggling of red sanders - Held that:- Appellants were not involved in the smuggling of Red Sanders for the reason that the containers were stuffed and sealed with Corrugated Boxes at ICD, Waluj under the physical supervision of the custom officers, thereafter the custodian got the control of the container. The tampering of seal, change of the goods i.e. loading and concealment of prohibited goods i.e. Red Sanders were taken place in the transit from ICD to the Nhava Shev .....

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ffence committed in the present case, when the penalty is imposed on the companies, penalties on the employees are not warranted. As regard penalties on the Appellant companies, I find that in view of the role of the companies, the lapse is only confined to the non compliance of KYC and not involvement in the smuggling of Red Sanders. In view of this facts, I am of the view that the quantum of penalty on the Appellant companies are very higher side and the Appellant companies deserve reduction i .....

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tral Excise and Customs, Aurangabad. The details of the confirmation of the order is given in the below chart:- Sr.No. Appeal No. Appellant Amount of Penalty 1 2 3 4 (a) C/89911/14-MUM M/s. Scope Amra Logistics (I) Pvt. Ltd. Rs.15,00,000/- under section 114(i) (b) C/89912/14-MUM M/s. Marinetrans (I) Pvt. Ltd. Rs.15,00,000/- under section 114(i) (c) C/89913/14-MUM Shri. Majoj B Kotian Rs.5,00,000/- under section 114(i) (d) C/89914/14-MUM Shri K Venugopal Rs.5,00,000/- under section 114(i) The fac .....

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n this case, who had requested him that his cousin brother Shri. Rohit Mahadik will take care of transportation of the container upto Nhava Sheva Port, Mumbai. For arranging the container, Shri Rohit Mahadik had contacted M/s. Scope Amra Logistics India Pvt. Ltd. And requested to book a 20 feet container for stuffing of export goods from ICD Waluj, Aurangabad. M/s. Scope Amra in turn had placed teh booking request with the freight forwarder M/s. Marine Trans India Pvt. Ltd. who booked the said e .....

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ter for onward transportation to JNPT, Nhava Sheva Port. The shipping bill had been filed by CHA, M/s R&Y Logistics Pvt. Ltd. declaring corrugated boxes as the goods/cargo. However, on specific information, the said container was brought from JNPT Terminal to Speedy CFS on 03.10.2012 and examination of the said container was done under panchanama drawn by the Customs officers of the SIIB, JNCH, Nhava Sheva, Mumbai on 05.10.2012 in presence of the S/Shri. Anil Satyanarayan Loya, Partner of M/ .....

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re liable to confiscation under the Customs Act, 1962 as export of Red Sanders was prohibited. 74 packages of corrugated boxes were also liable for confiscation under the Customs Act, 1962 as these goods had been used to conceal Red Sanders. The representative sealed samples of the Red Sanders were sent for testing. The Regional Deputy Director, Wildlife Control Bureau, Western Region, Mumbai confirmed vide morphological examination report No. C-13011/3/2009/12/Vol.5/890 dated 15.10.2012 that th .....

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y the Adjudication order, the Appellants are before me. 2. Shri C. Subba Reddy, Ld. Counsel for the Appellants submits that the Appellants are nowhere involved in the smuggling of Red Sanders. There is no evidence on record that the Appellants are in connivance with the foreign buyer who attempted to smuggle the Red Sanders from India to Dubai. The containers were stuffed and sealed with the goods i.e. Corrugated Boxes in the ICD, Waluj in the physical supervision of the Custom officers. Thereaf .....

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e, the Appellants' role is limited to providing container that too for the permissible export goods i.e. Corrugated Boxes and not for Red Sanders, therefore the Appellants have neither omitted to do any act not abetted the doing any such act, hence cannot be made responsible as regard smuggling of Red Sander, therefore, they cannot be penalised under Section 114(i). In support of his defence, the Ld. Counsel placed reliance on the following judgments: (a) Skyline Shipping & Logistics Vs. .....

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ioner (AR) appearing for the revenue reiterates the findings of the impugned order. He further submits that the Appellants admitted in their respective statements recorded by the Custom officers that they were aware of the public notice No. 17/2012 and despite this, they have not complied the KYC norms which lead to attempt of smuggling of Red Sanders. Therefore the Ld. Commissioner has rightly imposed the penalties under Section 114(i) which he prays to uphold. 4. I have carefully considered th .....

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in the transit from ICD to the Nhava Sheva Port. This clearly shows that the present Appellants whose role was to arrange and provide the empty container for export goods, cannot be implicated in the act of smuggling of Red Sanders. However, the Appellants have knowingly about the Public notice No. 17/2012 not complied the KYC norms of the person Shri Rohit Mahadik who placed order for container. The said public notice clearly instructs the container lines, shipping line, freight forwarders, age .....

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