TMI Blog2018 (10) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty imposed appears to be on higher side and, therefore, same is reduced from ₹ 5,00,000/- to ₹ 50,000/- - penalty upheld - quantum reduced. Penalty on Shri Abad Ahmed and Shri Saddam Ahmed - Held that:- Both Shri Abad Ahmed and Shri Saddam Ahmed have taken godown on rent, where the Red Sander Wood, which is prohibited item, were found stored - they have not done any act violating the provisions of the Customs Act - penalty not warranted. Appeal allowed in part. - MISC Application Nos. C/MISC/70019 & 70020/2017, APPEAL Nos. C/2812, 2876, & 2877/2012-CU[SM] - A/72250-72252/2018-SM[BR] - Dated:- 10-9-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Aalok Arora (Advocate) Shri Prateek Dawar (Advocate) for Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Colony, Chilkana Road, Saharanpur (U.P.). 3. The same day a Panchanama dated 07/01/2011 was drawn on the spot, it was found that there was a workshop to manufacture furniture on ground floor and a godown on the first floor. Certain documents such as unsigned invoices and packing list, order sheet of M/s Marketing Firm London Ltd. and receipt of Western Union Money Transfer through which amount of ₹ 4 lacs was received by Smt. Chhammo Bharti (Noticee number one) from M/s Marketing Firm London Ltd. was found. 4. The statement of Smt. Chhammo Bharti was recorded on 07/01/2011 under Section 108 of Customs Act, 1962, stating that she was the proprietor of M/s Bharti Grameen Wooden Art and the financial transactions of the concern tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the container exported by his firm had been detained at JNPT by Customs. 6. A search at godown near Kailashpur Petrol pump was conducted on 08/01/2011 by officers DRI Lucknow, along with officers of Central Excise Service Tax Division, Saharanpur, whose owner is one Shri Asif Ali Khan and was taken on rent by Shri Ahmad Imthyas in the month of November. On knocking the door at the address, one person appeared namely Shri Ahmad Imthyas and another named Shri Gufraan was found. Thereby during the search, the officers found above 123 logs of wood, which prima facie appeared to be red sanders. On further enquiry Shri Ahmad Imthyas told that the wood was brought in a truck from Manglore to Saharanpur by concealing under husk and vegetables ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s wood, total weight of 6815Kgs and were detained under Panchanama detention memo. On being asked about the said godown, Shri Ahmad Imthyas replied that it was taken on rent by him 08 days before on ₹ 7,000/- per month and the goods were loaded in presence of Shri Iqbaal Bharti who himself went to ICD for sealing of the container. 10. On 11/12.01.2011 Shri Ahmad Imthyas appeared before the senior intelligence officer, where he stated that he had taken the godown on rent for carrying out the work related to red sanders wood and has also made the godown at his residence on the directions of Shri Pranav Patel. 11. On 31.01.2011 and 01.02.2011, Shri Dinesh Singh Panwar, appeared before the Senior Intelligence Officer, DRI, Lucknow, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was authorized by the proprietor of M/s Bharti Grameen Wooden Art, Saharanpur to complete formalities of Customs for shipment of Cargo. It has been submitted, in the statement recorded by DRI Officers on 31.01.2011, that he was not aware where the stuffing of container was done as the question of his presence there does not arise. He stated that Shri Iqbal Bharti has told him that he is sending swings made of Mango Sheesham wood. He never spoke of Red Sanders. Again statement of Appellant was recorded on 01.02.2011 wherein he has given similar replies to questions which clearly speaks of no knowledge of Red Sanders. It has been categorically submitted while deciding the matter, but the learned Commissioner has not properly dealt with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders, who was authorized by Smt. Chhammo Bharti, who also had no knowledge of the red sanders concealed inside wooden pillars made out of plaster of paris. 16. Shri Abad Ahmad is running a general merchant shop (Kirana) and Shri Saddam Ahmad runs a book shop, had no relation with the business of wooden articles and was only concerned with the business of storing, being carried out at the rented godown and have never known Shri Ahmad Imthyas and Pranav Patel. 17. Shri Iqbaal Bharti was aware of the existence and storage of red sanders wood in the godown situated in Kailashpur taken on rent by Shri Ahmad Imthyas, and Shri Abad and Shri Saddam Ahmad were only involved with the renting of godown being residents of Saharanpur. 18. He, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
