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2017 (1) TMI 278 - CESTAT MUMBAI

2017 (1) TMI 278 - CESTAT MUMBAI - TMI - Imposition of penalty u/s 112(b) of the Customs Act, 1962 on Moongipa Roadways Pvt. Ltd. and Jabee & Co. - Held that: - The Customs authorities were permitted to seal the trucks knowing fully well that the trucks could not have moved to Kolkata directly and the Customs seals on the trucks were broken and the goods were unloaded and kept in their godown. The learned counsel is not able to explain how and why the goods were unloaded in the Bhiwandi godown a .....

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rcise of diversion of the goods. We do not find any reason to interfere in the order of the adjudicating authority. - Penalty upheld - appeal rejected - decided against appellant. - C/1282/06, C/21/07-Mum - A/94583-94584/16/CB. - Dated:- 19-12-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri M.L. Grover, Advocate, and Shri Ravinder Jain, Consultant, for appellants Shri M.K. Sarangi, Joint Additional Commissioner (AR), for respondent Per: M.V. Ravindra .....

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he conclusion reached as to the appellant having aided and abetted the importer of zinc ingots is a wrong finding. It is his submission that the appellant in fact acted in a bona fide manner in conduct of their normal business and they had not allowed the main brain behind the improper imports, to take the delivery of goods stored in godown at Bhiwandi and insisted that delivery of the goods will be made only at Kolkata address; goods did not leave the godown and were in the same condition in wh .....

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s that they had no role to play in the case, as the moment the goods left the Customs jurisdiction, they would not have any idea of the diversion. The lorry challan prepared by CHA does not give any inkling that the diversion was known to them. It is also his submission that the seals which were found broken in the godown could not have been their handiwork or they would have the knowledge as these seals are to be broken by the importer on receipt of the consignment at destination. 5. Learned de .....

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