9911796707
TMI Blog2008 (10) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. - This appeal filed by Shri Santhosh Pandurang Patil seeks to vacate a penalty of Rs. 8,20,000/- imposed on him under Section 114 (iii) of the Customs Act, 1962 by the original authority and sustained in the impugned order. The original authority had found that along with one Shri Jeyakumar Nair, the appellant had arranged export of "Common Salt' misdeclaring the same as "G-SALT" with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to find complicity or the role of the appellant in the offending transaction is a statement by Shri Jeyakumar Nair. Shri Nair was the person who had undertaken the export of the consignments and had arranged export documentations. The original authority had found that sri Santhosh P. Patil had been in charge of financial transactions, purchase of export goods and documentations. Apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... role in the illegal transactions. 2. I have considered the case records and the submissions by both sides. In the proceedings of the original authority, he had relied upon a statement of Shri Jeyakumar Nair to make adverse findings against the appellant. No statement recorded from Shri Santhosh P. Patil is seen to have been relied upon in issuing show-cause notice or in deciding the same. The fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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