TMI Blog2018 (3) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants were either involved in smuggling of the goods, or encouraged and supported the wrong doer in doing the wrongful act in attempting to export the goods - penal provisions cannot be invoked for imposition of penalties under Section 114 and 114AA of the Act. Penalties set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. C/50003, 50123-50126, 50132, 50152, 50153 & 50190/2015-CU [DB] - Final Order No. 51049-51057/2018 - Dated:- 21-3-2018 - S. K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member ( Technical ) For the Appellant : Mr. Jatin Mahajan, Mr. Arun Goyal, Ms. Reena Khair Mr. Bipin Garg (Advocates) For the Respondent : Mr. R. K. Majhi, A.R. ORDER Per : S. K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ritu Corporation and also imposed penalties on the proprietor of the exporter, amongst others. In the instant appeals, the adjudicating authority imposed the penalties on the appellants under Section 114 of the Customs Act, 1962. In addition to the said penalties, further penalty under Section 114AA of the Act was also imposed on the appellant Shri Ajay Vyas. Feeling aggrieved with the impugned order, the appellants have preferred these appeals before the Tribunal. 3. Heard both sides and examined the case records. 4. The role played by each of the appellants in alleged illegal exportation of red-sanders, as observed in the impugned order, are briefly summarized below:- (a) M/s The Thar Dry Port, Shri Ruchir Paikh, Managing Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y verified the antecedents and other documents in context with the shipping bills filed in respect of the export consignments. Thus, the noticees have neglected in observing the regulations/ procedures laid down in the CHA Regulations. (e) M/s. ASR India Pvt. Ltd.:- The function of the shipping line was limited to provisions of the containers to prospective exporter/ forwarder, after addressing the KYC norms of the exporter. The adjudicating authority observed that the appellant had failed to discharge their professional duties and grossly neglected the proper procedural requirements. (f) M/s. Fast Cargo Movers:- The function of the shipping line was limited to provision of the containers to prospective exporter/forwarder, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof, it is not proper and appropriate to bring such violation within the realm or scope of another statutory provision i.e. Section 114 of the Act for punishing the person, by way of imposing penalty, with the allegation of intention to smuggle or attempt to smuggle the goods or abetting such act of smuggling. In other words, anybody can be penalized under Section 114 of the Act, but the authorities are under the statutory obligation to prove that because of the wrong doing, omission or commission on part of such person, the goods became liable for confiscation. 7. In the present appeals, it is seen that the allegations against the appellants are mainly concerned with failure to discharge their duties and responsibilities mandated und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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