9911796707
TMI Blog2017 (9) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of provisions of section 114 (i)/114AA of the Customs Act, 1962. On the basis of information provided by Directorate of Revenue Intelligence that red sanders logs were being smuggled out of India from ICD Tughlakabad, New Delhi, container No.MSCU 2400698, C/53143, 53183-53185/2015-CU[DB] 2 which was cleared from ICD Tughlakabad vide shipping Bill No.1075342 dated 28.07.2012 was detained at JNPT, Nhava Sheva, Mumbai. On examination of the said container, it was found stuffed with logs of red sanders weighing 13190 kgs. The consignment was seized and investigation was carried out by Customs authorities at Nhava Sheva as well as ICD Tughlakabad. On conclusion of the investigation, Show Cause Notice dated 07.02.2013 was issued to all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of shipping bill and have nothing to do with the filing of such shipping bill and copy of FIR lodged in this regard was submitted by him. He further, argued that learned Commissioner, who is the licensing authority for CHA had ordered inquiry against the CHA firm as well as Shri Surender Kumar Singh. In this connection, show cause notice was issued for revocation of CHA license. The inquiring authority had exonerated Shri Surender Kumar Singh and has held that the involvement of Shri Surender Kumar Singh in the export fraud is not proved. Hon'ble CESTAT also vide Final Order No.53273/2015 dated 4.10.2015 has set aside the revocation of CHA license. 4. Learned DR reiterated the finding of the adjudicating authority. He argued that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Gupta who was the brain behind unlawful export. Involvement of Shri Dinesh Khatri in the fraud has not been established by even a single statement against the appellant. He further argued that the order in original has been passed in violation of principles of natural justice inasmuch as the plea of cross examination of the co-noticee Shri Ajay Singh was not accepted by the adjudicating authority. 7. Learned DR supported the finding of the adjudicating authority. The investigating authority, on conclusion of investigation has reconstructed the sequence of event relating to fraudulent export on the basis of statements of various persons. It has been recorded that the contraband goods i.e. red sander was stored in the godown of Shri Dine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority has proceeded on the line that Ms. Mili Khatri could not have been unaware of unlawful activities being carried out by her husband from her godown premises. It is on record that the godown was given on rent to M/s. Khatri Traders which was rented by her husband Shri Dinesh Khatri. From the records, we find no evidence incriminating the role of Ms. Mili Khatri in the fraudulent export of red sanders. Consequently, there is no justification to impose penalty on her and same is set aside. 9. In view of the above discussions, the appeals are partially allowed. Penalty imposed on Shri Surender Kumar Singh and Ms Mili Khatri are set aside and penalties imposed on Shri Dinesh Khatri is upheld. (Pronounced in the open Court on 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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