TMI Blog2018 (9) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... irators, in the case i.e. Shri Kirit Sharimankar and Shri Ajay Mishra were directly involved in this fraudulent export. The only benefit received by the appellant is in the form of certain payments of ₹ 3000 per container for the role played by him - the penalty imposed on the appellant on the higher side and is reduced from ₹ 5 Lakh to ₹ 1 Lakh, in the interest of justice - appeal allowed in part. - Appeal No. C/51419/2018-SMC - A/52876/2018-SM[BR] - Dated:- 27-8-2018 - Mr. V. Padmanabhan, Member (Technical) Sh. Jitendra Singh, Advocate for the appellant Sh. P.R. Gupta, DR for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 448/2017-18 dated 29/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been filed challenging the penalty imposed on Sanjay Kundra. 3. With the above background, heard Shri Jitender Singh, Ld. Counsel for the appellant and Shri P.R. Gupta, Ld. DR for the Revenue. The Ld. Advocate submitted that the penalty imposed on the appellant is exorbitant, even after the reduction ordered by the Ld. Commissioner (Appeals). He submitted that the appellant has not even acted as the CHA in respect of the 5 shipping bills involved in the present offence. His only role has been to act as freight forwarder and also in preparing the invoices on the basis of the values and other details furnished to him. For such a role, the penalty imposed is unreasonable and he prayed that the same may be set aside. He also relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export fraud. From the record there is nothing to suggest that the appellant was aware of the over- valuation of the goods, with the intention of claiming fraudulent drawback. Lower Authority has recorded that he was very much aware of the unnecessary exercise of transportation of goods from Uran to ICD Dhannadh and back to the Nhava Sheva. The knowledge of this suspicious act along with act of preparing export invoices has been used to justify the penalty imposed on him. 7. After considering the entire facts and circumstances of the case, it is noted that the main conspirators, in the case i.e. Shri Kirit Sharimankar and Shri Ajay Mishra were directly involved in this fraudulent export. The only benefit received by the appellant is in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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