Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... there was a proposal in the show cause notice for imposition of penalty under section 114 of the customs act and under section 117 of the customs act, 1962, on shri s. ..... in the show cause notice penalty under section 114(i) of customs act and 117 of customs act was proposed against shri g. ..... consequently, 114 (i) also would not apply, which is the section under which the penalty has been imposed on the appellants. ..... so penalty under section 114(i) of customs act and 117 of customs act were proposed in the scn against this appellant. 6. ..... kumari coir products to export coco peat, and made all arrangements such as i) procurement of the declared cargo, ii) stuffing of the declared cargo under central excise supervision, iii) using the iec of m/s. ..... rama theena thayalan the counsel submits that the appellant had acted in a bonafide manner by completing the formalities of filing shipping bill and other related work for export of cargo. ..... shri george contacted the appellant and made arrangements such as i) procurement of the declared cargo, ii) stuffing of the declared cargo under the central excises supervision iii) using the iec of m/s. ..... it was further argued that shri george only had done the acts which resulted in smuggling of the red sanders wood and the revenue has not been able to demonstrate that shri. ..... acting as a proxy for non-traceable persons and allowing the laws of the country to be flouted is not a matter to be encouraged. .....
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