TMI Blog2022 (3) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... ant was colluding / intentionally facilitating import of the said prohibited goods, he would not have intimated the higher officials - In such circumstances, it cannot be held that the appellant has facilitated the attempt to export the prohibited goods in question. The Adjudicating Authority has imposed the penalty holding that the appellant has not been diligent in obtaining all documents and had not verified as to whether Let Export Order was issued. This cannot be the reason to hold that the appellant has abetted the attempt to export the prohibited goods. The reason for imposing the impugned penalty is that the appellant has not verified the Let Export Order before the goods reached the loading area. As it is established that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is the cargo handling agency for airlines at the airport. After due process of law, the Original Authority vide Order-in-Original No. 1150/2020 dated 17.11.2020 held that the appellant having allowed scanning of the goods on the basis of bond closure only and having not verified the Let Export Order, the appellant, by acting in a callous manner, has facilitated the attempt to export the prohibited goods (Star Tortoises). The Original Authority therefore imposed a penalty of ₹ 1,00,000/- (Rupees One Lakh Only) on the appellant under Section 114(i) of the Customs Act, 1962. Against such order, the appellant filed appeal before the Commissioner (Appeals), who vide order impugned herein upheld the same. Hence, this appeal. 4.1 On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und itself. 4.2 She submitted that, in fact, it is the appellant who had pointed out to the Officials of Thai Airways that there was a pungent smell coming from the boxes, subsequent to which the export proceedings were shutout. That the export was frustrated on the intimation given by the appellant. In spite of this, the appellant has been penalized by alleging that the appellant has facilitated the export of prohibited goods. She adverted to paragraph 9 of the Order-in-Original to support her contentions. That it is clearly stated by the Adjudicating Authority in the said paragraph that it was the appellant who had intimated the Officials about the pungent smell coming from the shipment and had instructed not to load the cargo. She als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. He explained that the appellant is acting as the Cargo Supervisor of the cargo handling agency M/s. Bhadra International India Pvt. Ltd. and is responsible for allowing the scan of the goods before loading the goods into the aircraft. That his duty relates to receiving the scanning letter, security declaration, AWB copy and Document Bunch from the Customs House Agent. In respect of the cargo in question, he had received only the scanning letter, security declaration and AWB copy from the Customs House Agent; the Document Bunch (which contains AWB, Shipping Bill copy, bond closing copy, invoice and packing list) was not received by the appellant from the Customs House Agent. In spite of this, the cargo had reached the loading area an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the same to AC (Exports) on 07.11.2018; that AC (Exports) verified in the system and stated that LEO was not given for the shipping bill no. 8745717 dated 05.11.2018 and then gave the permission for the shut out on 07.11.2018; that M/s. Thai Airline gave NOC on the same shut out permission letter based on which Authority also permitted for clearance of the same; thereafter, he got permission from gate Preventive Officer; that after taking shut out he took the cargo in a vehicle (Vehicle No. TN 11W 3855, Driver Rajni) to M/s. VGL Freight Services office where he was informed that CHA person has arranged vehicle in which he loaded the consignment; that he doesn t know where the consignment was going; that on 08.11.2018 AC (Exports) ask ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Document Bunch from CHA. In respect of the impugned cargo in question, he received only the scanning letter, security declaration and AWB copy from CHA and that the Document Bunch was not submitted by the CHA. At the time of loading of cargo, Shri Raja informed him of pungent smell from cargo and he informed this to higher official who asked him not to ship the concerned cargo. When he brought this fact to the notice of Shri Kishore the latter told him that the goods were as per description. That based on bond closure only they admit for scanning and never see whether LEO was given or not. This shows that Shri Yunus was also working in a callous manner in facilitating the export of impugned goods which were prohibited for export. 11. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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