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TMI Blog2025 (5) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 [Act]. It is pointed out by learned Consultant that against the impugned order, Final Order No. 58861- 58866/2024 dated 18.10.2024 was passed in the appeals filed by Shri Mayank Gupta, Shri Ravindra Kumar and the Commissioner of Customs. The operative part of the order is as follows: "43. In view of the above, the appeals are disposed of, as below :- (i) Appeal No. : C/52671 of 2019 filed by Shri Mayank Gupta is dismissed. (ii) Appeal No. : C/50017 of 2020 filed by Revenue seeking imposition of penalty on Shri Mayank Gupta under section 114AA of the Act is dismissed. (iii) Appeal No. : C/52762 of 2019 filed by Shri Ravindra Kumar is dismissed. (iv) Appeal No. : C/50016 of 2020 filed by Revenue seeking imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment or the exporter. He said that he knew Shri Krishna Chandra Jha and on his request he took the papers from him and handed them over to the Malaysian Airlines. Shri Krishna Chandra Jha works for M/s Avlokan Exim Private Limited. Officers examined the goods covered by the baggage declaration and the airway bill and found that the baggage declaration was filed in the name of Shri Vipin Dua with Passport No. H3535709 date 10.02.2009 filed through M/s Sky Barge Freight Pvt. Ltd. (airway bill) and M/s FSD Cargo Movers (baggage declaration). It had 32 boxes declared as household goods and on examination, they were found to contain red sanders- a prohibited item for export. The roles of various persons in the case was investigated and sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited by Avlokan Exim to Custom Authorities, and Shri Nishant Kumar had the possession of said G card. Shri Saini also knew Shri Ankit Kumar for last one year as they came to know each other at the premises of Mis Avlokan Exim Pvt. Ltd. It is obvious, from the facts and circumstances and statements available on record, that Shri Nishant Kumar was in the possession of the documents pertaining to Shri Krishna Chandra Jha and Shri Brijesh Saini which were used in the smuggling of Red Sanders. Shri Nishant also stated that he was friend of Shri Krishna Chandra Jha. Thus, Shri Nishant Kumar Singh is inextricably linked as abettor in the entire fraud and hence I hold him liable to penalty under Section 114 of the Act ibid." 4. The Commissioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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