partners in M/s.Marathon Corporation had no role in the attempted
export of prohibited goods and they didn't abet ... customer (KYC) norms "enabled said Sanjay Pawar in the illegal
attempted export of Red Sanders in violation of prohibition imposed
under the provisions
filed shipping bills on
behalf of an exporter for export of Red Sanders which were
allegedly attempted to be smuggled out of India ... party without verifying the genuineness of the exporter or
the goods being exported, has facilitated the unsuccessful
attempt of export of prohibited goods. Whether
regular exporter or importer and hence had no Importer-exporter
2
code (IEC) from DGFT. It sought permission from the Deputy
Commissioner to export them ... improperly
exported, etc. -The following export goods shall be liable to confiscation:
(a)....
(b)....
(c)....
(d) any goods attempted to be exported or brought within
attempted to be improperly exported.
Section 114 provides for penalty for attempt to export goods improperly by any person.
Section 114AA provides for penalty ... relevant to be extracted hereunder:-
" Section 114 . Penalty for attempt to export goods improperly, etc.--
Any person who, in relation to any goods, does
5807023 dated 05.06.2013 was filed by an exporter
M/s. Krish Exports, Mumbai, before JNCH Customs for export of "household
articles of stainless steel ... procedures was given clearance for exportation in the form of "Let Export
Order". However, before the export goods were loaded on the vessel
before the officers of the
DRI investigating the said case of attempted export of red sanders.
10. After discussing and examining the role ... docks and was not
involved in any other activity leading to attempted export fraud. Thus, the
arranging of containers/transporter etc. was all carried
acted as agents of the exporter
and therefore are to be deemed to be the exporter of the goods,
(attempted export) under Section ... they acted as agents of the exporter and therefore be
deemed to be the exporter of the goods, (attempted export)
under Section
acted as agents of the exporter
and therefore are to be deemed to be the exporter of the goods,
(attempted export) under Section ... they acted as agents of the exporter and therefore be
deemed to be the exporter of the goods, (attempted export)
under Section
acted as agents of the exporter
and therefore are to be deemed to be the exporter of the goods,
(attempted export) under Section ... they acted as agents of the exporter and therefore be
deemed to be the exporter of the goods, (attempted export)
under Section
acted as agents of the exporter
and therefore are to be deemed to be the exporter of the goods,
(attempted export) under Section ... they acted as agents of the exporter and therefore be
deemed to be the exporter of the goods, (attempted export)
under Section
