2015 (4) TMI 484

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..... ingh, Asst. Commr (AR) ORDER Per: P S Pruthi: The appellant is in appeal against Order-in-Appeal passed by the Commissioner (Appeals) in which he reduced the penalty imposed from Rs. 1,00,000/- to Rs. 50,000/-. The facts are that the appellant is a Shipping agency. While agreeing to the request of the CHA to transport the import containers to a particular CFS, they demanded a security deposit f .....

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..... n two private parties. I have seen the Regulations (supra). The Regulation 5(5) requires the Shipping Agency to comply with Rules, Regulations, Notifications and Orders. The Facility Notice is not an order issued under the provisions of the Customs Act. It is reproduced below: "All Shipping Lines/ Steamer Agents will be required to compulsorily indicate in the IGM against each line, the name, cod .....

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..... nd regulate the movement of containers. The facility notice cannot and does not bind the shipping line to move the containers to a particular CFS at the behest of the CHA. 6. I am in agreement with the Tribunal's judgment (supra). I find no basis for levy of penalty. 5. Appeal is allowed and the impugned order is set aside. (Dictated and pronounced in Open Court)
Case laws, Decisions, J .....

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