TMI Blog2016 (6) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... as letter head to Mohammed and Sabu to prepare export documents. That caused peril to the interest of Revenue. Appellant acted in defiance of law being aware that his IEC may not be free from abuse. Therefore his plea of innocence fails - Levy of penalty confirmed. - C/40321/2013 - Final Order No. 40782/2016 - Dated:- 18-5-2016 - Shri D. N. Panda, Judicial Member Shri S. Murugappan, Advocate for the Appellant Shri Kailash Chandra Jena, ADC (AR) for the Respondent ORDER This appeal is filed by the appellant who was proprietor of M/s. S.J. International, and holder of IEC, No. 3208004834 Shipping Bill No. 004776 dated 23.11.2009 was filed in the name of M/s S. J. International using above IEC declaring the goods meant fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... code was applied by him in the name of M/s. SJ International. But he did not carry on any business using such IEC. One Shri J. Madan Kumar of Elite Logistics (I) (P) Ltd. requested him to lend his IEC to export his goods using that number. Madan Kumar being known to him (the appellant) for past five years promised him ₹ 2,500/- in consideration of lending of the IEC to him. 3.2 Appellant also stated that the contents of the consignment was not known to him since he has not dealt the goods except lending IEC to Madan Kumar. On the promise of Madan Kumar that there shall not be any problem to the appellant, he lent that IE code. Before dispatch of the goods, he was shown the invoice No. EAC/EX/021 dated 23.11.2009 and packing list N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed export. The appellant gave his rubber stamp and letter head to Madan Kumar and those were ultimately passed on to Mohammed by him. Such materials were used to prepare export documents in the name of M/s S.J. International. The impugned goods covered by the aforesaid shipping bill were procured by Shri Mohammed and Sabu and sent to Coimbatore in three lorries for export of the same to Singapore. Shri Madan Kumar also disclosed to the investigation that he was arrested by DRI, Chennai during March 2010 in connection with the illegal export of sandal wood logs. 7. Sambath Kumar was examined by investigation on 27.8.2010. He disclosed that he was Director of Elite Logistics (I) (P) Ltd. who were the freight forwarder and arranging conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of rebuttal. In his reply, he only pleaded his innocence and reiterated his stand what he had before the investigation in his statement dated 20.8.2010. Mischief played by Madan Kumar, employee of Elite Logistics (I) (P) Ltd, who used IEC of appellant came to light. Even in the course of hearing, before, adjudicating authority appellant pleaded innocence and his good faith as well as trust on Shri Madan Kumar who was claimed to be his good friend. 11. Examining evidence and averments, learned adjudicating authority found that the goods attempted to be exported were prohibited goods as per the EXIM Policy 2009-14 and appellant was abettor to the same. He ordered absolute confiscation of the goods and imposed penalty of Rs. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exonerate the appellant form the rigour of law. Therefore it is difficult to grant him immunity from penalty. 16. Looking to the value of the goods absolutely confiscated which was ₹ 4,87,200/-, the fraud committed against Customs as well as the role of the appellant as an abettor, reduction of penalty shall be a misplaced sympathy when the penalty imposed by the adjudicating authority does not appear to be disproportionate following the ratio laid down by the Hon ble Supreme Court in the case of Commissioner of Customs, Mumbai Vs. Mansi Impex 2011 (270) ELT 631 (SC). Accordingly the penalty of ₹ 1,00,000/- (Rupees one lakh only) imposed on the appellant is confirmed and the appeal is dismissed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
