TMI Blog2016 (12) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ansportation and inspection by Customs at Chennai to the latter. The very same CHA was found to have played a major role in the attempted fraudulent export of red sanders by replacing the granite slabs. Both the Director/Managing Partner have accepted that the export orders have been obtained without knowing the details of the person involved and also the buyers. Hence, while there is not any dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainer was examined at the CFS in Chennai and let export order was issued thereafter. Penalty has been imposed on the appellant-company and on Shri Pradeep Kumar Dungarwal, Director and on Shri Anil Kumar Dungarwal, Managing partner. 2. Ld. Counsel states that the appellants were no role to play in the export fraud; that they had only loaded granite slabs. He further submits that the de-stuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been found as declared, at the time of the examination in the CFS, sealed and let export order was given. No doubt, the impugned order, or , in that matter the SCN makes no allegation that the appellant company or their Director/Managing Partner had any hand in replacing the granite slabs with red sander logs. In the circumstances, there is no allegation against the appellant company and/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o scot-free for their association with the fraudsters even if only by way of omission. I am therefore of the considered opinion that penalty under Section 114 (1) of the Act is very much imposable on the appellants. However, considering that they are not directly involved in the fraudulent export and also taking into account of the facts and circumstances of the case, I reduce the penalties on al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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