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TMI Blog2018 (2) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 lakh in terms of Section 114 (i) of Customs Act, 1962. The present appeals are against such penalties. 2. The brief facts of the case are that a shipping bill dated 5.11.2014 was filed by M/s. Bhavya Exports in Air Cargo Complex declaring the export cargo as handicrafts. The goods are subjected to examination and found to contain Red Sanders. Since the export of red sanders is prohibited in terms of Foreign Trade Policy read with CITES, the officers seized the goods and made follow up investigations. On completion of the investigation, proceedings were initiated against the various persons including the present appellants proposing confiscation of seized goods and for imposition of penalties on them. These two appellants, now in appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly made resulting in much heavier penalty against the appellants. 4. The ld.AR opposed the appeals stated that the role of the transporter and Shri Pushpendra Saini as middle man between M/s.Bhavya Exports and the main appellant have been brought out by the various corroborative evidences. The statements of various co-noticees brought out the complete picture of the method involved in the operation of the illicit attempt to export prohibited red sanders and articles of red sanders. The voluntary statement of Shri Tyagi , which was not retracted, clearly corroborated the material evidence collected from other sources. The impugned order examined and analysed all the evidences gathered during investigation and the penalties imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out clearly by the investigation. Some of the findings of the Original Authority are as below:- "40.2 In para 22.2 of the Show Cause Notice, it is alleged that Sh. Tarun Tyagi was the master mind of the illegal export/ smuggling of the impugned prohibited goods on the IEC of M/s Bhavya Exports; that he was well aware that export of read sanders is prohibited and when he could not succeed to export red sanders through ICD, Tuglakabad, Delhi, he managed export of red sanders through M/s Bhavya Exports at Jaipur Port. Further that as he was actively and knowingly involved in the illegal export of prohibited red sanders wood articles, he was liable for penal action under Section 114(i) of the Customs Act. In para 22.3 of the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by him by way of using IEC code of other person i.e. M/s Bhavya Exports. This is further strengthened by the fact that Sh. Pushpendra Saini of M/s Bhavya Exports admitted that he did not know the foreign buyers and they had never received any order from the foreign buyer for supply of said goods. Moreover, all the transaction with regard to said goods were actually undertaken and arranged by Sh. Tarun Tyagi and M/s Bhavya Exports/ Sh. Pushpender Saini nowhere appeared the actual owner of said goods and he was just a mask of the real exporter i.e. M/s MCT Delux Honour Industries Pvt. Limited/ Sh. Tarun Tyagi. I also found that Sh. Tarun Tyagi in his statement dt. 10.02.2015 has admitted that he had purchased 5 MT Red sander from PFO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niture parts of 720 kg. as applied to DGFT is not clear as no corroboratory evidence was produced. The bills for domestic clearances were not given during investigation although they were of previous dates. I do not accept these evidences however even if the quantity of domestic sale of 498 kg. and 237.9 kg. is taken into account and the quantity of 450 kg. seized by ICD TKD, the remaining quantity of 2297.10 kg. tallies with the quantity which the investigation has alleged to have been exported by him under the IEC of M/s Bhavya Exports. It is also observed that Sh. Tarun Tyagi, in his statement dated 10.02.2015 has admitted that calls were made from his mobile phone to/ from Sh. Sanjay Yadav's mobile phone. He also admitted that transac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations against Sh. Tarun Tyagi were not solely based on statements of the various persons but clinching evidences have been produced by the investigation to show the modus operandi executed by Sh. Tarun Tyagi in the fraudulent export of prohibited red sanders articles. He was the master mind in the said exports of the prohibited goods in all consignments and the impugned goods actually belonged to him/ his firm. Therefore, I hold him liable for penal action under Section 114(i) of the Customs Act, 1962. It is beyond doubt that impugned goods were diverted by M/s MCT Deluxe Honour Consultancy, Gurgaon through their director Sh. Tarun Tyagi, out of the quantity of 20 MT procured legally by them, for illegal export/ smuggling out of India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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