Case Law Details
B.K. Manjunath Vs Commissioner of Central Excise (CESTAT Bangalore)
Introduction: The case of B.K. Manjunath vs Commissioner of Central Excise, adjudicated by CESTAT Bangalore, revolves around the imposition of a penalty of Rs. 1,00,000 under Section 114(1) of the Customs Act, 1962. The appellant challenges the penalty on grounds of lack of evidence implicating involvement in illegal export activities. The tribunal’s decision hinges on the presence of tangible proof linking the appellant to the alleged offense.
Detailed Analysis: The crux of the case lies in the alleged assistance provided by the appellant in arranging transportation for a consignment purportedly containing Bentonite Powder, later found to contain Muriate of Potash. Despite the absence of the appellant during the hearings, the tribunal proceeds to evaluate the evidence and arguments presented.
The appellant vehemently denies any knowledge or involvement in the illegal export, emphasizing the lack of incriminating evidence in both the show-cause notice and the impugned order. The appellant’s submission points out the absence of any mention of awareness regarding the nature of the goods during the arrangement of transportation.
In response, the learned Assistant Commissioner reiterates the findings of the impugned order, asserting that the appellant’s role in arranging transportation implies complicity in the illegal export of prohibited goods.
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