TMI Blog2001 (6) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. These are two appeals filed by (i) M/s. Greenways Shipping Agency (Pvt.) Ltd. (hereinafter referred to as M/s. Greenways ) and (ii) M/s. United Liner Agencies of India Pvt. Ltd. (hereinafter referred to as M/s. United ), being aggrieved with the common Order-in-Original dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the provisions of the Act. 3. The matter was heard on 25-4-.2001 at Kolkata when Shri Aftab Ahmed, Advocate appeared for M/s. Greenways and Shri R. Banerjee, Advocate and Shri Amit Gupta, Advocate appeared for M/s. United. Shri A.K. Chattopadhyay, JDR was present for the Revenue. On behalf of the appellants, it was pleaded that no mala fide was involved and that they were acting on the advic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the container on the plea that the consignment was meant for Bangladesh. The value of the goods was Rs. 24,30,000/-. No amendment had been made to the import general manifest. 5. The import of the goods in question required an import licence, they being consumer goods and not being medical equipment. No import licence was available for their import. A number of discrepancies were found in the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the rules and procedure with regard to re-export. 8. In the facts and circumstances of the case, while we consider that both M/s. Greenways and M/s. United were liable to penalty, we reduce the amount of penalty imposed on M/s. Greenways from Rs. 2,50,000/- to Rs. 1,25,000/- (Rupees One Lakhs Twenty Five Thousand Only) and amount of penalty imposed on M/s. United from Rs. 5,00,000/- to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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