TMI Blog2011 (7) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Both of them have also confessed their roles in statements recorded under Section 108 of the Customs Act, 1962, which are admissible as evidence in proceedings against them - the adjudicating Commissioner was right in coming to the conclusion that both the appellants herein were liable to penal action for their involvement in the illicit export of red sanders which is a prohibited item. Penalty of ₹ 7.5 lakhs against Shri Sakthi - Held that:- Considering the fact that the value of red sanders sought to be illicitly exported was about ₹ 75 lakhs and considering the role and involvement of Shri Sakthi in the entire case, we are of the view that the penalty imposed on him cannot be said to be disproportionate - penalty uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ety matches for export to Srilanka at the factory premises of M/s. Navamani Match Works, Athikulam, Srivilliputhur and the container was sealed by the Central Excise Officers. On 22.09.2007, the Officers of DRI, Tuticorin, opened and conducted preliminary examination of the container, in the presence of two independent witnesses and the Customs Officer posted at PSA Sical, Tuticorin Port. On opening, it was seen that the container was stuffed with cartons containing safety matches upto five stacking/rows. After de-stuffing the first five rows of safety matches cartons, it was found that wooden logs believed to be red sanders were seen stuffed and covered with cartons containing safety matches. It was also found that the rivets joining the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ₹ 4.9 lakhs which were illicitly removed from the sealed container after having been cleared for export. He has released the container and has inter-alia imposed a penalty of ₹ 7.5 lakhs each on Shri Ali Bhai as well as on each of the two appellants in these cases. 4. After hearing both sides at length and perusal of case records, we find that the adjudicating Commissioner has dealt with the points raised by the appellants adequately and in a detailed manner. As regards both the appellants in these cases are concerned, their involvement in the case has been brought out in the impugned order as follows:- (1) Shri Ramasubbu @ Ramesh was confronted with the statement dated 27.09.2007 of Shri Sakthi and his further statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the statements; that he admitted that he had committed an offence by colluding with Sakthi of Madurai and Ali Bhai of Chennai in the attempted illicit export of Red sanders wood under the S/B.No. 1813815 dated 20.09.07. (2) Though S/Shri A.Sakthi, K. Ramasubbu @ Ramesh and Martin Luther have spoken about the material role played by S/Shri Ali Bhai of Chennai and Anbu of Madurai, they have not provided any vital clues about their whereabouts and hence they could not be located and enquired. Intelligence developed by the officers revealed that Ali Bhai is also known as Thoppi Ali and 2/44, and that North Street, Kilakarai Ramnad is his native address. However, summons issued to Shri Ali Bhai at the above said address was returned und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal action for their involvement in the illicit export of red sanders which is a prohibited item. 6. As regards the quantum of penalty, we find that the adjudicating Commissioner has imposed a penalty of ₹ 7.5 lakhs against Shri Sakthi considering the fact that the value of red sanders sought to be illicitly exported was about ₹ 75 lakhs and considering the role and involvement of Shri Sakthi in the entire case, we are of the view that the penalty imposed on him cannot be said to be disproportionate and hence in our view, there is no need to reduce the same. Accordingly, appeal No. C/132/09 filed by Shri Sakthi is dismissed. 7. As regards the penalty imposed on Shri Ramasubbu @ Ramesh, we find that the adjudicating Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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