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2013 (11) TMI 1395 - CESTAT CHENNAIPenalty u/s 117 on courier service provider - Authorization under Regulation 13(a) not produced - Held that:- goods arrived on 22.06.2009 and they filed the bill of entry as per manifest and the goods are also detained on the same date. It is contended that after filing of the bill of entry, they obtained the authorization for clearance of the goods as per normal practice. Be that as it may, it is seen that eight consignees appared and goods were cleared to them. Apart from that, eight consignees also appeared and disowned the goods. In any event, three consignees are non-existent and only one person received the notice but did not turn up. It is noted that the effect of non-filing of authorization would apply in respect of the three consignees only. The Commissioner (Appeals) observed that after thorough discussions that in this factual background none of the clauses of Section 111 would be invoked and, therefore, imposition of penalty under Section 112 is set aside. It is noted that the authorised representative made an elaborate submission on this issue but no appeal was filed by the Revenue - it is fit case that the penalty should be set aside after giving a caution to the appellant and they should avoid such irregularity in future, if any - Decided in favour of assessee.
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