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2017 (4) TMI 782 - CESTAT KOLKATA

2017 (4) TMI 782 - CESTAT KOLKATA - TMI - Imposition of penalty on Sri Sanjoy and Shri B.R.B. Roy - smuggling - Red Sanders - confiscation - Held that: - it is evident that Sri Sanjoy was giving instructions to the persons to arrange the containers to smuggle the red sander woods and white powders which were prohibited items - both the appellants were actively involved in the smuggling racket of Sandal Wood and White Powder. Hence, the levy of the penalty is justified - appeal dismissed - decide .....

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y the impugned order, the penalties on the appellant Shri Sanjoy from Bhutan ( ₹ 5.00 Lakhs ); and/on Sri B.R.B. Roy (Rs.10.00 Lakhs) were imposed. The penalties were also imposed on the other persons but either they have not filed any appeal or are not available before us. Hence, we are adjudicating the present appeals filed by Sri Sanjoy and Shri B.R.B. Roy against the penalties imposed. 3. Brief facts of the case are that on 7/5/2007, on the specific information, it was found that two t .....

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ty Director , Ministry of Environment and Forests, Govt. of India vide his letter dated 6/7/2007 and 28/8/2007 confirmed that the same were Red Sanders (Pterocarpus santalinus L). It was also mentioned in the said letter that the species is included under the Appendix-II of the CITES and included under Negative List of export in the Foreign Trade Policy, 2004-09. Similarly, White Powder which was found in the containers was also mis-declared as Talcom Powder under CTH 2526 whereas it is actually .....

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onsignment were checked by both the officers of Royal Bhutan Customs and Indian Customs before sealing the containers. A report has been received from Royal Bhutan Customs. In the said report, it was mentioned that both the containers were exported by M/s. Druk Wongden Export against the Bank of Bhutan wire payment. In the voluntary statement Shri Bappa Misra, Jr. officer (Cargo) of Balmer Lawrie & Co. stated that job was assigned to them by one Sri Sanjoy. The statement of Shri Bappa Mishra .....

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f the appellant) who instructed him to arrange containers ex-Bhutan to Singapore, whenever requested by Shri Sanjoy .Shri Sanjoy usually called him and tell his requirement of containers for export ex-Bhutan to Singapore and Port Kelang. The documents were forwaded by Shri Sanjoy. 5. Mishra also accepted that in the past they have also exported 14 containers for Shri Sanjoy where the shippers were M/s. Jigma Polytex Pvt. Ltd. and M/s. Druk Wongden Export and out of 14 containers 12 (twelve) were .....

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. 6. In these circumstances, by the adjudication order, the goods Red Sanders were confiscated alongwith white coloured powder. Penalties were imposed on various persons who were involved in the smuggling. Out of accused persons, only two appellants have filed the present appeals. 7. With this background, we heard Shri T. Hussain, Advocate for Sl. No.2 and Shri S. Dasgupta, D.C. (A.R.) for the Revenue. 8. From the record, it appears that Shri Bappa Misra, Junior Officer (Cargo) of Balmer Lawrie .....

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ructed him to ex-Bhutan to Singapore, whenever requested by Shri Sanjoy .Shri Sanjoy usually called him and tell his requirement of containers for export ex-Bhutan to Singapore and Port Kelang. The documents were forwaded by Shri Sanjoy. Shri Bappa Misra, Jr. Officer (Cargo) of Balmer Lawrie & Co. also mentioned in his voluntary statement that Sri Sanjoy was introduced to him by Sri B.R.B. Roy, Manager (Shipping) of Balmer Lawrie & Co. and as per his instruction he provided containers to .....

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that Sri Sanjoy approached him for export forwarding business as an employee of M/s. Jamphel Clearing & Logistics; that they had arranged a number of containers for Shri Sanjoy out of which 12 number had already been sailed and they received full payment in cash against bills raised on the respective exporters of Bhutan, that he did not know the residential address of Sri Sanjoy but had his mobile number. He made contact with Sri Sanjoy and Mr.W. Wangdi, M.D. of Jamphel Clearing & Logis .....

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sia to get the information about who took delivery of the containers already delivered and when ; that they had never received any complaint regarding delivery of cargo in the destination point. 10. From record, it appears that Shri B.R.B. Roy of M/s. Balmer Lawrie & Co. (Appellant) promised to the D.R.I officers to produce Shri Sanjoy through which he procured the job but he failed to keep his promise as Shri Sanjoy never appeared before officers of the DRI. Shri B.R.B. Roy also failed to i .....

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