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2016 (10) TMI 563 - CESTAT MUMBAI

2016 (10) TMI 563 - CESTAT MUMBAI - TMI - Imposition of penalties u/s 112 of the Customs Act on CHA - delivery of the imported consignment through a godown in Bhiwandi, while the said material had to be delivered to a factory premises of some other person - Held that: - reliance placed on appellant's own case [2005 (5) TMI 99 - CESTAT, MUMBAI] where it was held that there is no charge of an act of misdeamour having been committed by this employee of CHA licencee which would render the goods liab .....

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f appellant. - C/526/04-Mum - A/90589/16/SMB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri G.B. Yadav, Advocate, for appellant Shri D.K. Sinha, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-original No. 29/2003/CA/CC/RJM dated 29.3.2004. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding imposition of penalty of ₹ 10,000/- on the appellant under the provisions of Section 112 of the Cus .....

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ter wherein an appeal was filed before the Tribunal and the Bench disposed of the said appeal as reported in 2005 (187) ELT 31 by setting aside the penalty. 6. After considering the submissions made by both sides and on perusal of the records, I find that the learned counsel was correct in stating that on a similar issue, the Bench in appellant s own case has set aside the penalty by recording as under:- The appellant in these appeals was an employee of different CHAs and conducting the business .....

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manufacturers/exporters of Varanasi. The raw materials imported under the DEEC Scheme were alleged to be never delivered to the importers, but were diverted from a godown at Bhiwandi outside Bombay city limits. The appellant herein was alleged and found to be knowingly concerned with such diversion, resulting in violation of notification and thus evasion of duty, it was also found he had handled the imported consignments for the importing firms, without obtaining proper authorization from them. .....

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f a CHA as regards the goods which are under clearance terminates after the clearance of the goods from the Custom House. In the present case, there is no charge of an act of misdeamour having been committed by this employee of CHA licencee which would render the goods liable to confiscation while under clearance from the customers. (b) It is an admitted fact that the goods after clearance have been taken charge of by Anil Chopra who had brought and engaged the CHA for clearance of the goods. Th .....

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