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2015 (5) TMI 965 - CESTAT CHENNAI

2015 (5) TMI 965 - CESTAT CHENNAI - TMI - 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 concerned, who operated the barge thereafter. Accordingly, there shall be no penalty on Smt. Josephine Sudarsan. However, so far as her husband Shri Tomy Corera is concerned, he was managing the barge and that w .....

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ny intervention to the order of the authority 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 of. - C/40537/2014 - Dated:- 22-5-2015 - D N Panda, Member (J) For the Petitioner : Mr M Kannan, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per: D N Panda: Although learned counsel says today th .....

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arge was let out and that was anchored in 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 also faced penalty of ₹ 2,25,000/-. 2. Revenue on the other hand says that it was a premeditated design to remove the oil from the barge so as to transfer the same to the tanker lorry. That oil had come fr .....

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