Sandeep Kumar Dikshit Vs Principal Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that imposition of penalty under section 114(i) of the Customs Act for attempting smuggling of Red Sander woods unwarranted due to lack of valid evidences. Accordingly, penalty is dropped and appeal allowed.
Facts- The container placed for export under shipping bill dated 25.02.2016, was intercepted by Directorate of Revenue Intelligence (DRI). Upon examination, the said container was found to be stuffed with 59 numbers of wooden boxes stacked in the front side and behind that, red coloured wooden logs, believed to be red sanders, were concealed. The red coloured wooden logs weighing 14790 kgs., valued at Rs. 6,65,55,000/-., were seized u/s. 110 of the Customs Act, 1962, for further action.
On completion of the investigation, a Show cause Notice dated 26.08.2016 was issued, inter alia, for confiscation of the seized 14,790 kgs. of red sanders wood valued at Rs.6,65,55,000/- (approx.) u/s. 113(d) of the Customs Act, 1962. Penalties were also proposed on Shri Sudhir Jha,M/s. Sea King Agencies, Shri Bidyanand Jha and Shri Arvind Rana by way of the above Notice.
Show Cause Notice was adjudicated by Principal Commissioner of Customs (Port), vide the impugned order dated 07.04.2025, wherein a total penalty of Rs.1,50,00,000/- has been imposed on the appellant u/s. 114(i) and 114AA of the Customs Act, 1962. Being aggrieved, the present appeal is filed.
