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TMI Blog2018 (9) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... 1896 to 41898/2015 in Final Order Nos.40756 to 40758 of 2017 dated 12.5.2017. The appellants in these three appeals are Mr.G.Masilamani, M/s.Transquare Clearing and Forwarding and Mr.V. Sundaramoorthy, who was the clerk working under the said Mr.G.Masilamani (appellant in CMA.No.1901 of 2018). 2. The Directorate of Revenue Intelligence (DRI) issued a show cause notice dated 02.12.2014 under Section 124 of the Customs Act, 1962 (hereinafter referred to as the Act). In the said show cause notice, there were eight noticees, of which, the appellant in CMA.No.1901 of 2018 is the third noticee, the appellant in CMA.No.1902 of 2018 is the fourth noticee and the appellant in CMA.No.1903 of 2018 is the fifth noticee. The allegation pertains to smug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd specific role on the part of the appellants and the appellant firm of the offence alleged to have been committed by some other person ? And (2) In the absence of any evidence whatsoever to hold that the appellants had knowledge or actively participated in the attempted export of red sander logs, is the Tribunal right in holding the appellants as abettors ? Additional question in CMA.No.1902 of 2018: Whether the Tribunal is correct in upholding the penalty on the proprietor as well as the proprietary firm under Section 114 of the Customs Act, 1962 on the very same grounds ?" 5. Mr.S.Murugappan, learned counsel for the appellants submits that there is absolutely no evidence to establish the role of the appellants in the act of smuggl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 114 of the Act in the absence of any knowledge and specific role on the part of the appellants in the offence alleged to have been committed by some other person. Thus, in the absence of any evidence to hold the appellants had knowledge or actively participated in the attempted export of red sander logs, the Tribunal fell in error in holding that the appellants had abetted the offence. 7. In support of his contention, the learned counsel for the appellants has placed reliance on the decisions of two Hon'ble Division Benches of this Court in the case of Commissioner of Customs (Exports) Vs. I.Sahaya Edin Prabhu [reported in (2015) 320 ELT 264] and in the case of Commissioner of Customs (Port Export) Vs. M.Renganathan [reported in (2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Shipping Bill No.2657917 dated 12.5.2014 was attended by said M/s.G. Masilamani, CHA and that the said M/s.G.Masilamani was allowed to use the CHA licence of the said M/s.T.Shanmugasundaram in clearing the goods pertaining to the said M/s.A.S.P.Senna Traders. 12. In the said show cause notice, it has been further mentioned that the address of the owner of the trailer used for transporting the container was obtained from the Transport Department, from which, the name of the owner was ascertained as Mrs.D.Jayanthi, W/O Mr.Dharani and that the details of the driver of the trailer were obtained from the Chennai Port and identified as one Mr.Dharani. It has also been mentioned in the said show cause notice that summons were sent to the addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is an attempt to misuse the IEC to effect illegal export. 14. Further, from the statement, it emerged that the said Mr.P.Ashok Kumar was working for one M/s.Dravidian Logistics, CHA and he is a close friend of the said Mr.Hemadri and that the appellants or the others, who had given their statements, did not plead any ignorance of the transaction nor ignorance of the persons, whose names have been mentioned there. Thus, the complexity and the connivance among persons, which include the appellants, had been clearly brought out in the order passed by the Commissioner of Customs. 15. When the order passed by the Commissioner of Customs was tested before the Tribunal, the Tribunal also examined the factual position and recorded a findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence of seizure of red sanders by the investigation brought out the role of the smuggling racket, of which, the appellants were members, that the plea of the appellants that they were innocent was rejected for having not brought out the illegal act of the said Mr.Hemadri to the knowledge of the Customs and that instead of doing so, all of them had concerted effort to deceive the Customs and the so called exporter disowned the consignment, which was attempted to be exported. Thus, the Tribunal concluded that the appellants acted in connivance with the racket till the offending container was seized by the investigation resulting in the discovery of smuggled goods and that they could not lead any evidence to prove their detachment to the atte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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