TMI Blog2019 (1) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... without having any authorization from his client. Further, they received payment in cash - the CHA having no contract/agreement with the client and without verifying the antecedents and identity of his client provided the services for export of prohibited goods namely Red Sanders. Accordingly, the penalty imposed by the Adjudicating Authority on the CHA (respondent assessee) is upheld - however, the quantum of penalty reduced. Appeal allowed in part. - C/76022/2015 - FO/76546/2018 - Dated:- 9-5-2018 - Shri P.K.Choudhary, Member (Judicial) For the Appellant(s) : Shri S.N.Mitra, AC(AR) For the Respondent(s) : Shri Arijit Chakraborty, Advocate ORDER PER SHRI P.K.CHOUDHARY 1. Briefly stated the facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise of powers conferred upon me under Section 122 of the Customs Act, 1962, I pass orders as per details given below: (i) I order for absolute confiscation of the seized goods, i.e. 408 logs (weight 13220 Kgs) of Red Sanders wood of value ₹ 5,94,90,000/- under Section 113(d) of the Customs Act, 1962. (ii) I order for absolute confiscation of the seized vehicle bearing Registration No.NL-02L/2947 valued at ₹ 16,00,000/- used as a means of transport in carrying the said seized Red Sanders wood under Section 115(2) of the Customs Act, 1962 as the address of the owner of the vehicle has been found fake and no one came forward to claim its ownership. (iii) I impose penalty on the Noticees under Section 114(i) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying the antecedents and identity of his client provided the services for export of prohibited goods namely Red Sanders. Accordingly, the penalty imposed by the Adjudicating Authority on the CHA (respondent assessee) is upheld. However, the quantum of the penalty seems to be excessive and the same is required to be reduced. Accordingly, the penalty of ₹ 30,00,000/- as imposed by the Adjudicating Authority is reduced to ₹ 15,00,000/-. 6. In view of the above discussion, the impugned order is set aside and the appeal filed by the Revenue is allowed subject to the reduction in the quantum of penalty as discussed above. (Operative portion of the order have already been pronounced in the open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
