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TMI Blog2018 (8) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. H. C. Saini, AR for the Respondent ORDER Per: Ashok Jindal: The appellants are in appeal against the impugned order wherein various penalties has been imposed on the appellants. 2. Brief facts of the case are that a shipping bill No. 1830007 dated 27.03.2014 was filed by Sh. Manoj Kumar Nagar (appellant) on behalf of the exporter namely M/s Swastika Automatics, Faridabad. The goods were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of examination of the consignment, it was found that the goods were worn out brake pad on the top of the carton. On further examination by the Wild Life Inspector on 31.03.2014 it was found as logs and the species of tree is listed in CITES and in general is prohibited for export. On the basis of the investigation, the show cause notice was issued to the exporter/ co-noticee of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed on the appellant as appellant was having no knowledge of the goods packed in the consignment. Therefore, the penalty is not imposable. 4. Ld. Counsel appearing for the appellant Sh. Rajesh Kumar Mishra also accepted the arguments advanced by Sh. Somesh Arora and submits that the appellant is an employee of Sh. Manoj Kumar Nagar and he himself found that the goods were exported through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties and considered the submissions. 8. On careful consideration of the submissions made by all the parties, I find that in this case the core issue is to be decided as to whether the appellants were having knowledge of the contents of consignment which was to be exported by the exporter or not, the act of the appellants and records placed before me show that the appellants were having no kn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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