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2015 (6) TMI 907 - CESTAT MUMBAI

2015 (6) TMI 907 - CESTAT MUMBAI - TMI - Penalty u/s 114 - Aiding and abetting - Held that:- The exchange of e-mail messages between Shri Selvam and Shri Bhaskar Naidu clearly indicates their earlier transaction and business dealings even before the present consignment. This clearly establishes that Shri Bhaskar Naidu, CEO of M/s. Archana Exports and the overseas buyer knew each other very well. Both carefully hatched a fraud creating a web of intermediaries to smuggle prohibited Red Sanders und .....

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gh Banking Channel. Further in the Bhaskar Naidu s case, the goods were factory stuffed and it moved from the factory to the Port, whereas in the appellant s case the goods have been taken to ICD premises for inspection. - allegation of aiding and abetting does not stand. - Decided in favour of assessee. - Appeal No. C/89951/14 - Dated:- 10-6-2015 - Hon ble Shri Anil Choudhary, Member (Judicial),J. For the Appellant : Shri Prashant Patankar, Consultant For the Respondent : Shri Chatru Singh, AC .....

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export of corrugated boxes, red sanders were attempted to be smuggled out of India, which are prohibited goods. The appellant-manufacturer/exporter had appeared in the proceedings and contended that they had brought the goods from the ICD Waluj and the same were pursuant to inspection, the stock received of the Customs supervision. Thereafter further transportation from ICD to gateway Port is the responsibility of the custodian/the shipping line and/or their agents and the same is found so secur .....

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ed goods and accordingly imposed a penalty of ₹ 30 lakhs under Section 114(i) of the Customs Act. 2.2 Being aggrieved the appellant is in appeal before this Tribunal. 3. The learned Counsel for the appellant states that under the scheme of handing over the goods to ICD by the exporter, the role of the exporter ends once the goods are inspected, stuffed and the container is sealed at the ICD. The exporter cannot play any role in transportation of the sealed container from ICD to the gateway .....

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D / CFS, it would be the responsibility of the custodian of the ICD / CFS. The custodian shall accept responsibility for shortages in the goods during transit and will be required to pay the amount equal to drawback / duty amount and other benefits availed by the exporters. They may be asked to execute separate bond for the transport of the goods from ICD to Ports / Airports and vice versa. 4. In case of movement of goods from ICD / CFS, the exporters are required to bring their goods meant for .....

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ence copies) and original GR from will be retained at the ICD. The original GR form will be forwarded to respective branch of Reserve bank of India. 5. The examination order would be given on duplicate and both transference copies of Shipping Bill. The report would also be recorded on all these copies, duplicate copy of S/B would be retained in ICD and transference copies would be forwarded to the Airport \ Port. FOB value of goods would be debited from the continuity bond executed by the custod .....

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ffed in the container/trucks under supervision of customs and representatives of the custodians. After the stuffing, the containers/trucks would be sealed with tamper proof bottle seals. The examination order and endorsements that the trucks are sealed would be made on both copies of Shipping Bill and AR4 from, it would be signed by customs as well as custodian's representatives. The seal number would be endorsed on all documents. 6. The custodians would be required to move the goods by road .....

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relied by the learned Commissioner in the said case P. Shekhar Naidu (supra), he urges that the findings are distinguishable. In the case of P. Bhaskar Naidu (supra), the facts were that he had obtained order for supply of Granite Cobble Stone to M/s. Naldex Sdn. Bhd., Malaysia through one Mr. Krishnan. Accordingly he arranged for the exports. However, it is strange to note that Shri Bhaskar Naidu does not know the address of the person who acted as middleman for overseas buyer. Mr. Bhaskar Naid .....

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xisting address and phone numbers to the Department, as and when Shri Bhaskar Naidu needed to contact Shri Saravanan he was able to reach Shri Saravanan. For instance, on 3-8-2005, Shri Bhaskar Naidu contacted Shri P. Saravanan to enquire whether the container, which left his premises, had reached Chennai Harbour. Again on 5-8-2005 Shri Saravanan contacted Shri Bhaskar Naidu asking to expedite the clearance. The fax message dated 8-7-2005 of Shri Selvam received at 7.20 PM seized at M/s. Archana .....

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