T. MANIVANNAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Civil Miscellaneous Appeal is directed against the Final Order No. 40598/2016, dtd. 11/4/2016, in Appeal No.C/26/2008-SM, passed by the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai, confirming the order dtd. 30/11/2007, passed in Order -in-Original No.64/2007, by the Commissioner of Customs, Tuticorin.

(2.) On 24/3/2006, on specific information, DRI Tuticorin, conducted search of the Container No.CRXU 169704-8 covered under the shipping Bill No. 1590098 filed by M/s.Freedom Impex, Tuticorin, by its Proprietor John Alexander for export of 104 crates of gypsum boards. M/s.FG Global Resources, Malaysia, was shown at the consignor.

(3.) The search of the cargo leads to recovery of 1.650 MTs. of red sanders, prohibited goods under the Customs Act. The red sanders were kept concealed under gypsum boards in 94 crates by creating a cut cavity inside the pile of gypsum boards. Following the seizure, the office premises of M/s.Freedom Impex was searched. The Proprietor John Alexander was secured and his statement under Sec. 108 of the Customs Act was recorded on 26/3/2006. The said statement found inclupatory in nature, admitting the mis-declaration also indicting T.Manivannan, the appellant herein as the abettor and supplier of the red sander logs, which is a prohibited goods.