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2017 (1) TMI 278 - AT - CustomsImposition of penalty u/s 112(b) of the Customs Act, 1962 on Moongipa Roadways Pvt. Ltd. and Jabee & Co. - Held that: - The Customs authorities were permitted to seal the trucks knowing fully well that the trucks could not have moved to Kolkata directly and the Customs seals on the trucks were broken and the goods were unloaded and kept in their godown. The learned counsel is not able to explain how and why the goods were unloaded in the Bhiwandi godown and why the Customs seals were broken. In the absence of any plausible explanation for these findings of the adjudicating authority, we hold that the appellant, Moongipa Roadways Pvt. Ltd., has no case. As regards Jabee & Co., the CHA, As a regular CHA, they should know what type of documents needs to be prepared for the movement of the goods in bond; also they have not controverted the statement of Shri Vijay Bhuwania, the mastermind, who had stated that the CHA was aware of the entire exercise of diversion of the goods. We do not find any reason to interfere in the order of the adjudicating authority. Penalty upheld - appeal rejected - decided against appellant.
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