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Shailesh S. Shetty And Freight Connection India Pvt. Ltd. Versus Commissioner of Customs & Central Excise, Aurangabad.

Imposition of penalty - Smuggling of Red Sanders - Non-compliance of KYC Norms in terms of Public Notice No. 17/2012 - Held that:- appellant has not taken the KYC norms of the exporter/person who has placed the order for container for the purpose of stuffing of the goods. Therefore, by following the decision of this Tribunal in the case of Scope Amra Logistics (I) Pvt. Ltd. Vs. C.C.E.C & S.T., Aurangabad [2015 (6) TMI 652 - CESTAT MUMBAI] which is on the same footing of present appellant, the ap .....

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r./2014 dated 06.08.2014 passed by the Commissioner of Customs, Central Excise & Service Tax, Aurangabad, whereby the adjudicating authority has imposed a penalty of ₹ 10 lakhs on the appellant company and penalty of ₹ 2 lakhs on Sales Executive name of the said company. The penalty was imposed in a case relating to smuggling of Red Sanders. The container was ordered by the appellant to M/s, Marinetrans (I) Pvt. Ltd. but the appellant have not complied with the requirement of KYC .....

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er from the appellant and the KYC norms of the said freight forwarder was complied with, therefore there is no non-compliance of KYC Norms on the part of the appellant. She further submits that in the present case, the actual exporter could not be traced out, therefore in case of absconding of the main exporter, the other person should not be penalized. She relied upon the decision of Tribunal in the case of Mithran Vs. Commissioner of Customs, Coimbatore 2009 (234) ELT 465 (Tri.-Chgennai). She .....

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24) ELT 724 (Tri.-Mumbai) wherein the penalties imposed on the Scope Amra Logistics (I) Pvt. Ltd. (supra) and Mithran this Tribunal reduced the penalties, but in the said case the appellant were held guilty for non-compliance of Public Notice No. 17/2012. Therefore in view of this judgment no different view can be taken in the present case. 4. I have carefully considered the submissions made by both the sides. I find that the penalties on the appellants were imposed for non-compliance of KYC nor .....

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son seeking the container for stuffing of export cargo (document at Sr. No.1 must be one of the three documents): 1. One of the photo IDs of person seeking to book the container/photo ID of authorized of exporter. Viz. PAN Card, Driving licence, Election ID Card, Pass Port. 2. Address proof of the exporter-viz telephone Bill (landline) or electricity bill or passport . From the Public Notice, it is clear that the shipping lines, shipping lines agents/sub-agents, container lines, container line a .....

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he Ld. Counsel that the appellant has obtained the KYC norms of the freight forwarder, who order for container. The appellant has not taken the KYC norms of the exporter/person who has placed the order for container for the purpose of stuffing of the goods. I observed from this Tribunals order in the case of Scope Amra Logistics (I) Pvt. Ltd.(supra), which was passed against the same impugned order and found that the persons involved in that case are on identical footing of the present appellan .....

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hibited goods, i.e., Red Sanders were taken place 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 with the KYC norms of the person Shri Rohit Mahadik who placed order for container. The said public notice clearly instructs the .....

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