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Shri Subhas Bose, Shri S.K. Santra Versus Commissioner of Customs (Port) , Kolkata

2016 (8) TMI 305 - CESTAT KOLKATA

Penalty CHA - shipping bills - red sanders - cast articles of iron-Manhole cover - certain containers were found to contain Red Sanders against a declaration of Cast Articles of Iron-Manhole Cover in the shipping bills Held that: - no where during the investigation it has come out that both the appellants had knowledge that the goods contained in the containers were Red Sanders wood and not the goods actually declared in the Shipping bills. Inability to take precautions by the CHA or its emp .....

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he Respondent ORDER Per Shri H.K.Thakur 1. These Appeals have been filed by the appellants Shri Subhas Bose and Shri S.Santra against Order-in-Original No.KOL/CUS/PORT/7/07 dt.13.06.2007 under which a penalty of ₹ 5.00 lakhs each has been imposed upon the appellants under Sec. 114(i) of the Customs Act, 1962. 2. Shri Sukhendu Bhattacharya (Advocate & Shri S.K.Mehta (Advocate) appeared respectively for appellant Shri Subhas Bose & Shri S.Santra & Shri S.K.Naskar, AC(AR) appeared .....

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attacharya (Advocate) appearing on behalf of the appellant Shri Subhas Bose argued that his client may not have the authorization from the exporter but that does not establish that the appellant has knowledge of the fraudulent intentions of the exporter and that there is no extra consideration received for doing the work. That acting without authorization may invite taking of action upon the CHA licence under CHA Regulations. Learned Advocate relied upon the following case laws:- (i) K.Ramana v. .....

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lties have been correctly imposed. Learned AR thus strongly defended the order passed by the lower authority. 6. Heard both sides and perused the case records. The issue involved in these proceedings is whether penalties can be imposed upon the appellants under section 114 of the customs Act, 19672. DRI intercepted certain containers which were found to contain Red Sanders against a declaration of Cast Articles of Iron-Manhole Cover in the shipping bills. It is observed from the case records tha .....

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