9911796707
TMI Blog2017 (9) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... ined huge quantity of Red colored wooden logs appearing to be Red Sandal Wood . After thorough investigation, a Show Cause Notice dated 14.01.2015 was issued proposing confiscation of the seized goods and to impose penalty on various persons. By the impugned order, the Commissioner of Customs (Prev), Kolkata confiscated the seized Red Sanders absolutely as prohibited for export under the various Acts and imposed penalties on several persons and a penalty of Rs. 25,00,000/- was imposed on the appellant under Section 114 (i) of the Customs Act, 1962. Hence, the appellant filed this appeal against the imposition of penalty. 2. The Ld. Counsel for the appellant submitted that on 09.06.2014, the appellant received an indent from one Mr. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presented by Vivek Bansal) were fraudulently involved in this attempted illicit export as the face of an exporter. The order for the export was brought to them solely by Pawan Tiwary who represented himself as authorized agent of M/s. ICON INTERBIZ CO. Ltd. Dubai, UAE. M/s. Rourkela Steel & Ferro Alloys did not make any correspondence with the Dubai company and even the advance payment was arranged by Pawan Tiwary. Pawan Tiwary had only mailed them the order on behalf of M/s. ICON INTERBIZ CO. Ltd. which had been accepted by them and they provided their bank details for advance payment. It is noteworthy that they never contacted the buyer before or after the seizure as all the communication was being done by Mr. Pawan Kumar Tiwary on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanders, Shri Pawan Kumar Tiwari is absconding. I am unable to accept the submission of the Ld. Counsel for the appellant for the reason that the appellant, a Merchant Exporter, had entered into a contract with a stranger Shri P.K. Tiwari, and therefore, the penal responsibility would be shifted on the appellant as the stranger is absconding. It is noted that the appellant attempted to export the goods upon dealing with a stranger, Shri P.K. Tiwari without verifying the antecedents and the penal consequence thereon would be upon the appellant. The submission of the Ld. Counsel that the appellant had informed the Customs authorities is an incidental nature and could not establish the innocence of the appellant. Therefore, the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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