TMI Blog2005 (10) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bangalore. They are all registered and approved by the Commissioner of Customs under Section 30 of Customs Act to act as Console agents under the said section. As per Section 30 of the Customs Act, the Console agent is enjoined upon to file Import General Manifest (IGM) before arrival of the air craft. During the period from 1-8-2004 to 31-8-2004, the said Console agents filed various IGMs after the arrival of the aircraft and thus it is alleged by the Revenue that they had contravened the provisions of the said section. Hence, they were issued with a Show Cause Notice calling upon them to explain as to why penalty, in terms of the said section, should not be imposed. The appellants explained that they were new to the system and the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal memo while the learned SDR defended the order and justified the imposition of penalty in the matter. 4. On a careful consideration, we find that the Commissioner (Appeals) has given several reasons and has also quoted Board s Circular and the provisions of law to justify the imposition of penalties. He has taken a view that the Console agents cannot pass on the blame to some other agency as they are a link in the chain of movement of cargo. He has held that it is for them to ensure as to how they meet the deadline laid down by law. However, he has not adverted to the justification taken by the appellants that the delay in filing the IGM was not attributable to them alone but was also on account of the failure of the system of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmitting negligence, penalty can only be nominal as the offence has been committed for the first time. The learned Counsel points out to the Apex Court judgment rendered in the case of State of Madhya Pradesh v. Bharat Heavy Electricals - 1998 (99) E.L.T. 33 (S.C.) wherein the Apex Court has held that maximum penalty is not to be levied and the authorities have got discretion to waive penalty as well. Even in terms of the relevant provisions, the penalty can be waived by the officer if sufficient reasons have been given. As the imposition of penalty it is not contested but only the quantum is being contested, we are of the considered view that the penalty imposed of Rs. 1,000/- on each IGM is very excessive. In the light of the Apex Court j ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
