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2015 (8) TMI 140 - CESTAT NEW DELHI

2015 (8) TMI 140 - CESTAT NEW DELHI - TMI - Penalty u/s 114 for abetment - Misdeclaration of goods - Held that:- Appellant has confessed in his statement under Section 108 ibid that he contacted Shri Sanjiv Rana to get IE code of a reputed company to export the impugned goods. He was aware that the impugned goods were not auto parts as he had a role in their transport and packing. The impugned goods have been confirmed to be prohibited for exports under the Antiquities & Art Treasure Act, 1972. .....

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ty of abetment of the attempted to export which attracts penalty under Section 114 of the Customs Act, 1962. Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, I find that the penalty imposed is neither excessive nor arbitrary or perverse. Therefore, I do not find any reasonable ground warranting appellate intervention in the impugned order - Decided against the appellant. - Appeal No.C/623/2009-CU[SM] - Final Orde .....

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terracotta panels mis-declared as gear cutting machine parts. The consignment was booked in the name of M/s. ICI India Ltd. The consignment was brought to the IGI airport air cargo complex from the godown situated at Mahilpar Extension, New Delhi taken on rent by Smt. Rama Jain and the same was managed by Shri Rajiv Gupta, Mayur Vihar Phase-I, New Delhi for storing antiques. The appellant abetted to be attempted export in as much as he along with Shri Rajiv Gupta were taking delivery of the anti .....

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toms by using IE code of some other company and mis-declaring the goods as auto parts. In his statement recorded under Section 108 of Customs Act, 1962, the appellant admitted that Mr. Rajeev Gupta hired him and told him that both would be packing statues (murtiyan) and auto parts that he contacted Mr. Sanjiv Rana for customs clearance of the impugned goods that he and Mr. Rajeev Gupta were taking delivery of the consignments at petrol pump, that he was managing work of packing consignments in w .....

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