Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Brijesh Mahipatlal Nirmal Versus Commissioner of Customs (Export) JNCH

2016 (5) TMI 649 - CESTAT MUMBAI

Imposition of penalty on the basis of third party statement - Confiscation of goods as prohibited goods - Seizure of 9.340 tons of wood logs purported to be red sanders - samples sent were not of red sanders, goods were wood logs as against declared goods i.e. Plastic pipe in the export documents - Held that:- on the basis of statements of various persons involved in attempt of fraudulent export of wood logs as well as confessionary statement of the appellant, it is very clear that role of the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

empted to be smuggled is ₹ 1.40 Lacs. Considering the value, I am of the view that penalty imposed by the lower authorities is on higher side, therefore in my view penalty of ₹ 50,000/- appears to be proper and reasonable and therefore reduced the penalty from ₹ 1 lacs to ₹ 50,000/-. - Decided partly in favour of appellant - Appeal No. C/86840/13 - A/86110/16/SMB - Dated:- 29-2-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri. A.K. Sayed, Advocate For t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

KU 2967027 with Read Sanders under the Shipping Bill No. 7329931 dated 12/5/2009 was located at Speedy Multimodes Buffer Yard, JNPT, Nhava Sheva. The exporter was M/s. Disha International having IEC 0391160711. The container was examined on 20/21.05.2009 in presence of the Wild Life Inspector, Wildlife Preservation Office(Western Region) and found to contain 9.340 tons of wood logs purported to be red sanders. The same was seized under the provisions of the Custom Act, 1962. Representative sampl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stuffing permission and export documents were forged and fabricated with duplicate seal and signature. The export of wood logs was prohibited as per the export import policy. Show cause notice was issued for confiscation of the seized wood logs and consequent penalty on the various persons including the appellant. In the Adjudication, appellant was imposed penalty of ₹ 1 lac under Section 114(i) as well as 114AA of Customs Act, 1962, wood logs valued ₹ 1,40,100/- was confiscated abso .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

As regard the statement given by the appellant, same was retracted therefore penalty on the appellant could not have been imposed on the basis of third party statement. During adjudication, appellant also requested for cross examination of other persons who given the statement against the appellant which was not allowed by the Adjudicating authority. In this position there is no evidence of involvement of appellant in the alleged attempt of smuggling wood logs. 4. Shri. S.J. Sahu, Ld. Asstt. Com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ition, the appellant is actively involved in the serious offence of smuggling of wood logs which liable for confiscation. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that on the basis of statements of various persons involved in attempt of fraudulent export of wood logs as well as confessionary statement of the appellant, it is very clear that role of the appellant in illegal activity is clearly established therefore since prohibited goods .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

made by the appellant. The appellant has contended that the adjudicating authority has not applied his mind to the fact that a person is innocent until proved guilty by adducing evidence beyond reasonable doubt and above all there is no evidence against the appellant to prove independently the fact that the appellant has played any part in stuffing the container with any goods. Further the adjudicating authority has not sought any evidence to come to the conclusion as to who was the person produ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

whose statement the department relied upon against the appellant at para 13.7. 15. I find that the adjudicating authority in the impugned Order in Original had alleged that: Para 13.1. -I find that Shri Brijesh Mahippatlal Nirmal and Shri Rajendra Gajanan Jadhav in concert with the absconders attempted to export wood loogs by mis-declaring the same as Plastic Pipes (Expandable) Polystyrene Resin) in the Shipping Bill. Shri Brijesh Mahipatlal Nirmal and Shri Rajendra Gajanan Jadhav fild Shippin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ame of M/s. Disha International for export of 195 Nos. of Expandable Poly Styrene Resin Plastic Pipes. This fact was corroborated and confirmed on examining Shri Harilal Shah, Partener of M/s. Disha International on 04.06.2009 wherein he stated that the said documents were forged and the consignment did not pertain to their company . Para 13.9 - Further, Shri Brihesh Mahiptalal Nirmal and Shri Rajendra Gajanan Jadhav have, in relation to the said goods, have knowingly and intentionally made, sig .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version