TMI Blog2019 (5) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable in view of the various decisions relied upon by the Revenue cited supra wherein it has been held that cross-examination cannot be claimed in every case as a matter of right. Penalty u/s 114 and 114AA of the Customs Act, 1962 - HELD THAT:- With regard to quantum of penalty imposed on the appellant under Section 114 and 114AA of the Customs Act, 1962, it is on a higher side because the original authority has imposed penalty of ₹ 2.5 lakhs each under Section 114 and Section 114AA on the main accused viz. Mr. Abdul Razak and Shri K.P. Sibu. In para 48(f) and 47 of the Order-in-Original, original authority has observed that Mr. Abdul Razak @ Ashraf is the prime person in the attempted smuggling of Red Sander and Mr. Sibu was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Marketing, Mumbai, Maharashtra. The officers of DRI conducted detailed examination of the container on 09/01/2015 which resulted in the recovery and seizure of 11, 178 kgs of Red Sander Logs having market value of ₹ 1,90,02,600/- and international grey market value of approximately ₹ 4,47,12,000/- which were placed inside plywood boxes. The Additional Commissioner of Customs, Custom House, Cochin-9, who adjudicated the case found that Shri K.N. Venugopal, owner of a freight forwarding company M/s. Unicom Logistics, Cochin was the main contact of financier Shri Abdul Razak M @ Ashraf and he conspired with others to arrange for all the operations in Cochin. The Additional Commissioner of Customs vide Order (Original) No.027/2017 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the adjudicating authority failed to extend adequate opportunity for cross-examination of the person whose statements have been relied upon by the adjudicating authority. He further submitted that both the authorities have failed to establish that the appellant had any financial enrichment in the alleged illegal export of Red Sander. He further submitted that the requirements of Section 114AA have not been complied with in the present case because in order to attract penalty under Section 114AA, the prosecution has to establish that the appellant has knowingly signed or used declaration statements or documents pertaining to the export whereas in the present case, there is no document or declaration which is signed by the appellant to alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the said smuggling. The role of the appellant has been discussed in para 46.1 and 46.2 of the Order-in-Original wherein it has been observed that the smuggling syndicate co-ordinated by Mr. K.N. Venugopal i.e. the appellant who misused the IEC code M/s. Liberty Marketing to smuggle out Red Sander, an item prohibited for export. Although one consignment was exported on behalf of M/s. Liberty Marketing prior to the impugned export, Shri Shanmugham, Director had not endorsed any of the shipping bills or any declaration which were done by Shri Sanoj on the direction of Shir K.P. Sibu. The learned AR also relied upon the following decisions in order to buttress his argument that cross-examination is not a right. i. Surjeet S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to quantum of penalty imposed on the appellant under Section 114 and 114AA of the Customs Act, 1962, it is on a higher side because the original authority has imposed penalty of ₹ 2.5 lakhs each under Section 114 and Section 114AA on the main accused viz. Mr. Abdul Razak and Shri K.P. Sibu. In para 48(f) and 47 of the Order-in-Original, original authority has observed that Mr. Abdul Razak @ Ashraf is the prime person in the attempted smuggling of Red Sander and Mr. Sibu was the Operation Manager of the smuggling syndicate who coordinated the operation and he was also instrumental in tampering with the latches of the container so as to enable to open Customs sealed container without breaking up the seals. These two persons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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