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2016 (11) TMI 558 - MADRAS HIGH COURT

2016 (11) TMI 558 - MADRAS HIGH COURT - 2017 (346) E.L.T. 547 (Mad.) - Imposition of penalty on petitioner - IEC - petitioner permitted the IEC to be used by a person known to petitioner (very closely) and that too for a consideration, though for a very insignificant amount - Held that: - When once the IEC is allowed to be used by someone else, the associated risks could be understood to have been well within the realm of knowledge of such an individual. In that view of the matter, we think that .....

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enalty of ₹ 50,000/-. - Section 114 of the said Act has provided for discretion in the hands of the Adjudicating Authority to impose a penalty, which can go up to three times the value of the intended goods to be exported. Therefore, it is axiomatic that such a discretion should be exercised on sound lines. When discretion has been used while imposing the penalty of ₹ 50,000/- on all others, the same does not appear to have been exercised properly and even handed manner. At any r .....

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- decided partly in favor of petitioner. - Civil Miscellaneous Appeal No. 2215 of 2016, C.M.P. No. 15797 of 2016 - Dated:- 3-11-2016 - Nooty Ramamohana Rao And Anita Sumanth, JJ. For the Appellant : Mr. S. Murugappan For the Respondents : Mr. A. P. Srinivas, for R-1 & R-2 JUDGMENT ( Judgment of the Court was delivered by Nooty. Ramamohana Rao, J. ) This Civil Miscellaneous Appeal is directed against the order made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, .....

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and the Customs House Agent being M/s.Anchorage Shipping, Coimbatore. The goods intended to be exported are described as 'Incense Raw Material' of 20.50 Metric Tonnes. Upon verification of the goods, a suspicion has arisen as to whether the goods are raw material of incense sticks or under the guise of the said description and classification, prohibited goods are being exported. Fifteen sample packets were collected and five of them have been sent for examination and for reporting by the .....

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f goods prohibited for export, wood and wood products in the form of logs, timbers, stumps, roots, barks, chips, powder, flakes, dust, pulp and charcoal, except saw timber made exclusively out of imported teak logs / timbers, subject to conditions, are included against the 7th entry. Thus, wood power, wood chips, flakes of wood and wood-dust stand prohibited from being exported. 4. As per Clause (d) of Section 113 of the Customs Act, 1962, (henceforth called the said Act ), any goods attempted t .....

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for confiscation under Section 113 of the said Act. 5. Under Section 114 of the said Act, any person who chooses or omits to do any act, which act has rendered the goods liable for confiscation, shall be liable to a penalty not exceeding three times the value of the goods as declared by the Exporter or the value as determined under the said Act, whichever is greater. Consequently, the appellant has also exposed himself to the liability of imposition of penalty under Section 114 of the said Act. .....

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of ice, either with the Adjudicating Officer, who passed the Order-in-Original or the Appellate Authority or with that of the Tribunal and the explanation of the appellant was not found satisfactory by all of them inasmuchas apart from allowing a third party to gain unauthorized access to his IEC and allowing it to be used, the appellant has also made available the letterheads and rubber stamps of his firm. Such acts of the appellant, the three authorities have found to have been pre-loaded with .....

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