TMI Blog2023 (12) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... ledge regarding export of Muriate of Potash in the guise of Bentonite Powder. Based on the fact that the Appellant had prepared the documents without the signature of the exporter, no conclusion can be drawn that Appellant was aware about the presence of prohibited goods. While considering the very same issue, this Tribunal set-aside the penalty on the ground that it is not the case of the department that driver or agent or person in-charge of the vehicle had knowledge nor such ground has been taken in the show-cause notice . There is no concrete admissible evidence to prove that the appellant had facilitated the mis-declaration of the goods so as warrant penalty on the Appellant. Considering the same, penalty imposed on the Appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant submits that the Appellant have no knowledge regarding the illegal export of Muriate of Potash under the description of Bentonite Powder as alleged. Ld Counsel also draw our attention to Paragraph 25 of the impugned order wherein it is stated that the main accused who is the exporter had visited Hassan and attended the customs formalities by filing shipping bill under self-export procedure. Thereafter Learned counsel drew our attention to the finding against the appellant in the impugned order wherein it is held that It is also forthcoming that he prepared a letter seeking permission for self-clearance of goods for which no signature of the exporter was obtained . Ld counsel for the appellant submits that both are contradicto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Final Order No. 22738-22741/2017 dated 24.10.2017 wherein the appeal filed by the Co-noticee was confirmed by this Tribunal. However set aside the penalty imposed on M/s Mehboob on the grounds that there is no evidence produced by Revenue to substantiate the allegation regarding supply of Muriate of Potash by the Appellant to main accused. 5. Heard both sides. The allegation by the department is that appellant assisted the main accused in illicit export of goods. Moreover after filing shipping bill, routine examination of the goods was done and Let Export order was also issued. There is no evidence available on record to establish that the appellant had knowledge regarding export of Muriate of Potash in the guise of Bentonite Powder. B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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