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M/s. Rishad Shipping & Clearing Agency Pvt Ltd Versus Commissioner of Customs (Appeals-I) , Mumbai-II Jnch, Nhava Sheva

Imposition of penalty under Section 114 (i) & (iii) of Customs Act, 1962 - Violation of Facility Notice No. 41/2009 by the appellant and due to negligence of the appellant serious offence of the smuggling of red-sanders was committed - Held that:- the details of the shipping bills were not reflecting in the online data. In this situation, it is very clear that when the shipping bills unauthorizedly filed were not appearing online, no obligation can be casted on the appellant as the appellant had .....

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016 - Ramesh Nair, Member (J) For the Appellant : Shri V.N. Ansurkar, Adv For the Respondent : Shri Devendra C. Mann, Asstt. Commr. (A.R.) ORDER This appeal is directed against the Order-in-Appeal No. 35(Adj./Exp)/2015(JNCH)-Appeal-I dated 13.04.2015 passed by the Commissioner of Customs (Appeals-I) Mumbai-II, JNCH. 2. The fact of the case is that the appellant was imposed penalty of ₹ 2 lakhs under Section 114 (i) & (iii) of Customs Act, 1962. On the ground that the appellant have not .....

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was seized and confiscated, accordingly, it was alleged that the appellant is liable for penalty. In the adjudication, the penalty was confirmed for an amount of ₹ 2,00,000/- under Section 114 (i) & (iii) of the Act. Aggrieved by the adjudication order dt. 27.9.2012 the appellant filed an appeal before the Commissioner (Appeals), who has first passed the stay order wherein the appellant was directed to make a pre-deposit of 1,00,000/- vide Interim Order No. 16 (ADJN-EXP)/2014 (JNCH)/E .....

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to which, the appellant was supposed to track the details of shipping bills online. The appellant right from the adjudication stage has taken a stand and submitted the online data that the shipping bills, in respect of the alleged smuggling of Red Sanders, were not reflected online in the name of appellant. He submits that the shipping bill filed in their name by some unauthorized person manually at CMC Centre and the same was not reflected in the online data, therefore there is no obligation o .....

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