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Commissioner of Customs Ahmedabad Versus M/s Ceat Limited

2015 (9) TMI 867 - CESTAT AHMEDABAD

Whether penalty can be imposed upon the importer for some misdeeds of the employee of their clearing agent during customs clearance of their imported goods - Held that:- Respectfully following the ratio laid down by this Bench [2014 (4) TMI 381 - CES .....

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omas, Authorised Representative For The Revenue : Shri Manish Jain, Advocate Per : Mr. H K Thakur; This appeal has been field by the Revenue against OIA-AHM-CUSTM-000-APP-210-14-15 dated 2.6.2014. 2. Shri G P Thomas, Authorised Representative, appear .....

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eated as an action preformed by the Respondent. It was his case that penalty was required to imposed upon the Respondent. The Authorised Representative for Revenue firmly argued that the order passed by the First Appellant Authority should be set asi .....

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under Order No A/10516-10535/2014 dated 4.4.2014. It was thus argued by the Learned Advocate that no penalty is imposable upon the present respondent also. 4. Heard both sides and perused the case records. The issue involved in this appeal is whethe .....

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s per Order No. A/10516-10535/2014 dated 4.4.2014 under similar circumstances following observations have been made by this Bench with respect to the penalties imposed upon the importers, Para 12 of the order dt 4.4.2014 are reproduced below: 12. I t .....

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not ascertained the correct identity, the persons who were selling demand drafts and also were have contravened the business ethics by purchasing demand drafts which were not issued by their own bankers. In my considered view, the action of the impor .....

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sions of Section 112 (a) of the Customs Act 1962 in as much as the importers or their employees never could have had a doubt that their goods are liable for confiscation, as the said goods were removed on BOE on which there was payment of duty. In an .....

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