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S. Tomy Corera Versus Commissioner of Customs, Trichy

2015 (5) TMI 965 - CESTAT CHENNAI

Violation of condition of Section 112 (b) of the Customs Act, 1962 - No knowledge about removal of oil from barge and loading thereof into the tanker lorry - Held that:- As the barge has gone out of control of the owner, it is left to the persons con .....

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let out. - barge was carrying fuel and that fuel was removed from barge for loading into the tanker lorry for the purpose of moving outside the Customs area. That brought Shri Tomy Corera into the fold of law to explain the reason why there was remov .....

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ity below - It is he who connected barge as well as the tanker to effect removal of the fuel from the barge. He could not detach himself from the offence alleged. Therefore, it is difficult to grant him any concession in penalty. - Appeal dismissed o .....

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stay order, there was a delay of 12 days. Notice was issued for dismissal of appeal for non-compliance duly. However, considering the difficulty expressed, delay is condoned. 2. On merits, it is submitted on behalf of the appellants that Smt. S. Jos .....

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the sea. She had no knowledge about removal of oil from barge and loading thereof into the tanker lorry. Therefore she should not be penalised. Accordingly, she should not face penalty of ₹ 2,25,000/-, while her husband Shri Tomy Corera has als .....

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e. But removal of the same was done without payment of Customs duty. Therefore, the authority below has rightly imposed penalty both on the owner of the barge Smt. S. Josephine Sudarsan as well as on her husband Sri Tomy Corera. 3. So far as the appe .....

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her contends that the appellant was the mastermind to take out the fuel on board to the tanker and caused loss to Revenue. 4. Heard both sides and perused the records. 5. It is not in dispute that the barge was let out. As the barge has gone out of c .....

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d that was under his control even though that was let out. 6. It is an undisputed fact on record that the barge was carrying fuel and that fuel was removed from barge for loading into the tanker lorry for the purpose of moving outside the Customs are .....

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