Page 198 - ELT_15th May 2020_VOL 372_Part 4th

588 EXCISE LAW TIMES [ Vol. 372

(III) I impose penalty of Rs. 1,50,00,000/- (Rupees One Crore Fifty Lakhs
only) on M/s. D.R. Foods Limited (Merchant Exporter), 118/7 K.M.
Stone, G.T. Road Karnal 132001, exporter of the goods in Container
No. UACU 8260249 covered under Shipping Bill No. 2486/BP/11,
dated 27-6-2011 under Section 114AA of the Customs Act, 1962 for the
acts of omission and commission on their part rendering the Red
Sanders liable for confiscation under Section 113 and abetment in the
illegal export of red sanders.
(IV) I impose penalty of Rs. 1,50,00,000/- (Rupees One Crore Fifty Lakhs
only) on each Shri Rajesh Gupta, Shri Jaiprakash Gupta and Shri Ravi
Gupta, Directors of M/s. D.R. Foods Limited (Merchant Exporter),
118/7 K.M. Stone, G.T. Road Karnal 132001, exporter of the goods in
Container No. UACU 8260249 covered under Shipping Bill No.
2486/BP/11, dated 27-6-2011 under Section 114AA of the Customs
Act, 1962 for the acts of omission and commission on their part ren-
dering the Red Sanders liable for confiscation under Section 113 and
abetment in the illegal export of red sanders.
(V) I impose penalty of Rs. 10,00,000/- (Rupees Ten Lakhs only) on each
Shri A.T. Maideen S/o Ahamed Thambi, R/o 26, Salt Colony, 1st
Street Egmore Chennai-80, Shri Sanath Kumar, R/o 20, Rasoi Court,
R.N. Mukherjee Road, Kolkata and MM Nagar, Red Hills, Chennai,
Shri Satish (whose address and whereabouts are not known), Shri
Chander Pal Pathak, owner of M/s. Atul Cargo Carriers, Fit No. 39,
LIG Flats, Pul Pahaladpur, New Delhi, Shri Anil, S/o Shri Mahipal,
R/o A-60, Vishva Karma Colony, Tughlakabad, New Delhi, 27B/399,
V P Camp Railway Colony Tughlakabad, New Delhi and 14, Kalan-
dar, Garhi-2 Kalandar Garhi, District Bulandsahar U.P., under Section
114(i)(a) of the Customs Act, 1962 for the acts of omission and com-
mission on their part and abetment in the illegal export of red sanders.
(VI) I impose penalty of Rs. 20,00,000/- (Rupees Twenty Lakhs only) on
Shri Panveshwar Dayal, R/o D-522, Pul Pehladpur, New Delhi (own-
er of Trailer, No. HR 63-A-2827) under Section 114 and Section 114AA
of the Customs Act, 1962 for the acts of omission and commission on
their part rendering the Red Sanders liable for confiscation under Sec-
tion 113 and abetment in the illegal export of red sanders.
(VII) I also order for confiscation of the Trailer bearing Registration No.
HR-63-A-2827 under Section 115 of the Customs Act, 1962 as the same
was used for transportation of the prohibited goods for export which
have been held liable for confiscation under Section 113 of Customs
Act, 1962. However I give an option to Shri Panveshwar Dayal, R/o
D-522, Pul Pehladpur, New Delhi (owner of Trailer, No. HR 63-A-
2827) to redeem his Trailer bearing Registration No. HR-63-A-2827 on
payment of Redemption Fine of Rs. 10,00,000/- (Rupees Ten Lakhs
Only) under Section 125 of the Customs Act, 1962.
1.2 In the present appeal, we are concerned with the penalty of
Rs. 10,00,000/- (Rupees Ten Lakh Only) imposed on the appellant Shri A.T.
Maideen. None other person’s appeal is before us for consideration and hence,
we are restricting ourselves to examine this aspect of the case only.
2.1 On the basis of specific intelligence that the goods exported vide
Shipping Bill Number 2486/BP/11, dated 27-6-2011 by M/s. D.R. Foods Limited
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