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DS. CARGO SERVICE Versus COMMISSIONER OF CUSTOMS, NEW DELHI

2009 (6) TMI 807 - CESTAT, NEW DELHI

Penalty on CHA and his employee - mis-declaration of the quantity, quality and value of sub-standard goods - Held that: - penalties were imposed under Section 114 of the Customs Act which provides that any person who, in relation to any goods, does o .....

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at the appellants did anything or committed anything in connivance or with the knowledge of the exporter. So, in the facts and circumstances of the case, in our view, the imposition of penalties under Section 114 of the Act are not warranted - there .....

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ENTED BY : Shri Hemant Bajaj, Advocate, for the Appellant. Shri Fateh Singh, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - These appeals are arising out of a common order and therefore, both are being taken up together for disposal. 2 .....

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e that M/s. Bee Ess Expo Inc. (exporter) filed shipping bills for export and claimed drawback. On investigation, it was found that there is a mis-declaration of the quantity, quality and value of sub-standard goods. The Commissioner denied the drawba .....

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CHA and G Card holder. Shri Jay Prakash signed the shipping bills on the basis of authorisation of the exporter. He further submits that the representative of the exporters attended in response to summons and also filed reply to show cause notice. He .....

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n the case of V. Esakia Pillai v. C.C., Chennai - 2001 (138) E.L.T. 802 (Tri.-Chennai). 5. Learned DR on behalf of the revenue reiterates the finding of the Commissioner. He submits that the export declaration should be signed by the exporters. .....

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also submits that Shri Devender Singh in his statement stated that the exporters met with him at the Air Cargo unit in a routine manner. It is his submission that CHA had not taken proper step regarding genuineness of the exporter. 6. After hear .....

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nd his statements were also recorded. It is seen that the exporter also attended the adjudication proceedings. The Commissioner observed that the CHA did not take usual precaution with regard to the value, quantity, quality of the export goods at the .....

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