TaxTMI 
TaxTMI 
2019 (3) TMI 454
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....container KKTU7808312, declared to contain "Other Cast Articles of Iron-Iron Casting, Alloy Steel Forging (Rough) Bottom Cup" and "Alloy Steel Forging (Rough) Ledger Blade", on 17.08.2012 at ICD Tughlakabad (ICD-TKD) after the said container was issued "Let Export Order". Preliminary scrutiny of documents retrieved from EDI System indicated that the Shipping Bill No. 1216146 dated 07.08.2012 was filled by the CHA M/s Wijeta Impex & Logistics, New Delhi, on behalf of M/s Sumit International (P) Ltd. (IEC 0508065321) B-42, Okhla Industtrial Area, Phase-1, New Delhi, for export of the above said goods to M/s Vima (HK) Company Ltd., 903 Dannies Hse, 20 Luard Road Wanchal, Hongkong (China). The container was found to be sealed with Seal No. 0015....
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.... Rs. 10,00,000/- penalty was imposed upon Sanjeev Kumar, Rakesh Kumar and Lalit Nanda. Being aggrieved the Girish Kumar, S/o Laxmikant Mishra Noticee No. 5 is in appeal before us. 2. We have heard both the parties. 3. It is submitted on behalf of the appellant that the order under challenge has been passed mechanically and in violation of principles of natural justice. Penalty imposed on appellant is the outcome of wrong presumption on part of the adjudicating authority. It is submitted that the appellant alongwith other co-noticees in the matter, was forced/coerced to make certain incorrect and involuntary statements from which they have already retracted at the first available opportunity. Since the appellant has neither done nor omitte....
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....was contacted by Mr. Rajesh @ Deepak Rishi for the export of impugned consignment in container no. KKTU 7808312. Requisite documents through e-mail were also sent to said Lalit Gupta during the period 06.08.2012 to 17.08.2012. When the papers were filed for effecting export that it reflected for 100% examination of container. After receiving the said information that Rajesh @ Deepak Rishi asked for NOC from said Rakesh which got collected by present appellant. Deepak Rishi still got his consignment cleared through M/s Wijeta Impex & Logistics only which was ultimately detained by DRI officers at DTKD. All other witnesses have corroborated the same except that Rakesh Kumar & Pradeep have reflected their doubt about Girish Kumar to be workin....