TMI Blog2017 (11) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... .42506/2017 - Dated:- 31-10-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) Shri Dayananda K, Consultant For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Brief facts of the case are that : The appellant filed Shipping Bill No.6417991 dated 12.7.13 for export of 10 metric tons of activated carbon in 250 bags to Sydney, Australia. The declared cargo was stuffed into the container bearing No.UESU2213127 at the premises of M/s.Nanda Incorporated, at 69/1, Bommenahalli, NH-206 K N Halli (PO) Tiptur 572 202 on 11.07.2013 in the presence of jurisdictional Central Excise officials and sealed them with Central Excise One Time Seal and Liner Seal; the container was moved to Kailash CFS, Chennai by trai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. On behalf of the appellant, the Ld.Consultant, Shri Dayananda K made the following submissions : 2.1 The appellant has exported Activated carbon to M/s.Rich Eco Carb Pty Ltd, 120/20 Moriarty Road, ZIP 2067, NSW, Sydney, Australia (Consignee's Notified party: CV BumiKarya No.14, GedungPushkrindo, Jakarta Pusat 17020) vide Shipping Bill No.6417991 dated 12.07.2013. 2.2The appellant did not have any role in the smuggling of red sanders. They were fooled by the mastermind Shri Sampat Kumar who along with his accomplice Shri Ansari made the entire attempt to smuggle the red sanders by winning the confidence of the appellant / exporter and using him. These persons are not traceable. The appellant had given all informations to the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sampath Kumar and Shri Ansari and there was no collusion on their part . 2.6 The impugned order has not stated the act played by the appellant so as to impose penalty u/s.114 of the C.A, 1962. Section 124 of C.A, 1962 mandates to give a show cause notice informing the notice of the ground on which penalty is to be imposed. In this case not such grounds have been given in the SCN or in the impugned order. 2.7 The impugned order has nowhere whispered that the appellant is involved in the attempted export of prohibited red sanders. There is no mention that the appellant had the knowledge about the export of prohibited goods i.e. red sanders. There is nothing in the order that any of the acts rendered the goods liable for confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valued at ₹ 1,27,60,000/- (Rupees one crore twenty seven lakhs and sixty thousand only) which are prohibited for export and attempted to be illegally smuggled out of India in container No.UESU2213127 under Shipping Bill No.6417991 dated 12.07.2013 by M/s.Nanda Incorporated at 69/1, Bommenahalli, NH-206 K N Halli (PO) Tiptur 572 202 is liable for confiscation under Section 113 (d), 113(h), 113 (i) and 113 (k) of the Customs Act, 1962 read with Section 3 (2) (3) and 11 (1) of the Foreign Trade Development Regulation) Act, 1992 read with rules and regulations and orders issued there under read with Foreign Trade Policy 2009-14. 30. I don t confiscate the Container No.UESU2213127 under Section-119 of the C.A.1962 and therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Shri Ansari, are not traceable their whereabouts are not known. In such a situation more so without evidence of examining them, imposition of penalty upon them under Section-114 of the C.A.1962 will not be justified. The role of M/s.Skyline Shipping Logistics Ltd is also very limited up to providing container to the exporter that too after due verification of all required documents for KYC norms. No evidence of their connivance with Shri Sampath Kumar Shri Ansari, is found in records to suggest their involvement................ In case of exporter also, there is need to take lenient view as far as imposition of penalty under section-114 of C.A. 1962 is concerned as no malafide on their part is found during investigation more so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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