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2021 (5) TMI 866 - AT - CustomsLevy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - HELD THAT:- It was asked by the ld. AR “please let me know whether the seal of the container was intact or not?” This was answered in affirmative. As the fact has not been disputed by the Revenue and the mis-declaration of weight and description of the goods was found at the time of physical examination of the goods. Reliance placed in the case of M/s M S C Agency India Pvt Ltd [2013 (11) TMI 1230 - CESTAT CHENNAI] where it was held that when the seal of the container was intact, in that circumstance, penalty on the shipping line cannot be imposed - The said decision is based on the decision of Hon’ble Bombay High Court in the case of Shaw Wallace & Co. Ltd. v. Asstt. Collector [1986 (7) TMI 106 - HIGH COURT OF JUDICATURE AT BOMBAY]. The penalty on the appellant cannot be imposed - appeal allowed - decided in favor of appellant.
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