Page 197 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] A.T. MAIDEEN v. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, ROHTAK 587

2020 (372) E.L.T. 587 (Tri. - Chan.)
IN THE CESTAT, REGIONAL BENCH, CHANDIGARH
[COURT NO. I]
S/Shri Ashok Jindal, Member (J) and Sanjiv Srivastava, Member (T)
A.T. MAIDEEN
Versus
COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX,
ROHTAK
Final Order No. A/60143/2020-CU(DB), dated 22-1-2020 in Appeal No.
C/54593/2014
Penalty for export of prohibited goods - Appellant not investigated in
the case of present seizure and confiscation of red sanders - Statement relied
upon by the Commissioner recorded in case of some other investigation, sei-
zure and confiscation - Commissioner admitted that even the true identity etc.
of the appellant not established in the present case but imposed penalty even
when the investigations against the appellant still pending in the present case
- Any act performed by appellant in respect of any other goods which may be
similar/same/identical, but not the subject matter of the proceedings cannot be
reason for imposition of penalty under Section 114(i) of Customs Act, 1962 -
However, number of persons including the present appellant not being inves-
tigated in this case, and the investigation being kept open, this order setting
aside the penalty herein should not be treated as exoneration of the appellant
in the proceedings which follow on completion of investigations against those
persons. [paras 6, 7, 8]
Appeal allowed
REPRESENTED BY : Shri T. Chezhiyan, Advocate, for the Appellant.
Shri M.S. Dhindsa, Authorised Representative, for
the Respondent.
[Order per : Sanjiv Srivastava, Member (T)]. - This appeal is directed
against the Order-in-Original No. 97/CUS/COMMR/DM/RTK/2013-14, dated
31-3-2014 of the Commissioner of Central Excise, Rohtak. By the impugned order
the Commissioner has held as follows :
98. In view of abovementioned discussions and findings, I make the fol-
lowing orders :
(I) I order for absolute confiscation of the 537 logs of Red Sanders Wood
recovered from Container No. UACU 8260249-40’ having net weight
15.010 MTs valued Rs. 1.50 Crore @ Rs. 10 Lakhs PMT under Sections
113(d), 113(i) and (k) of the Customs Act, 1962 for violations as dis-
cussed above.
(II) Further, since the goods i.e. Red Sander smuggled in two other Con-
tainer No. UACU 3355450-20’ and MRKU 0124900-40’ are not availa-
ble, I refrain from confiscation of the same except penal action against
all who facilitated smuggling of the same, out of India contravening
various provisions of the Foreign Trade Policy as well as of the Cus-
toms Act, 1962.
EXCISE LAW TIMES  15th May 2020  197