TMI Blog2017 (8) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... 13/2006 dated 23.08.2006 an application along with letter dated 18.05.2007 was filed for movement of the container to Raja CFS. The appellant being CHA ought to have verified the genuineness before issuing such letter. From the submissions made as well as perusal of records, we do not find grounds for setting aside the penalty in toto. We therefore hold that imposing penalty of ₹ 10,000/- would meet the ends of justice. Appeal allowed - decided partly in favor of appellant. - C/356/2008 - Final Order No. 41765/2017 - Dated:- 16-8-2017 - Ms. Sulekha Beevi, Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri S. Sabarish and Sh. P. Ashok Kumar, Advocates,for the Appellant Shri A. Cletus, ADC (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... car was removed from the said container and kept in a lorry bearing registration No. TN 69 W0466. Inside the container other articles like television sets, washing machines etc. were found concealed behind the chick peas bags. The trailer along with the container used for the illicit transportation of the goods were seized and another lorry was also seized. The total value of the seized goods was ₹ 13.30 lakhs and value of the conveyance seized was ₹ 10.00 lakhs. A mahazar was drawn. Search was conducted in the residential premises of Shri A. Dinesh, Shri V. Selvakumar and Shri P. Anbusingh etc. Shri P. Kannan of M/s. SMT Logistics (appellant in appeal No. C/314/2008) was examined. He stated that one Shri Mani introduced himsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontainer using the letter head and rubber stamp of Authorized Signatory of M/s. International Cargo Agents. He put signature and the same was submitted to Customs and using the account of M/s. International Cargo Agents, the appellant herein, cut the Equipment Interchange Receipt at PSA, Sical and moved the container out of the port area. That on Saturday Shri Kannan called him up and told that the container did not reach Raja CFS but was caught by DRI. 5. Verification of documents revealed that the work of obtaining permission from customs for moving the container from port to CFS was previously entrusted to M/s. Mars Shipping Services and prior to that it was entrusted to M/s. Sun Shipping Services. M/s. Trans Asian Shipping Services ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d prior to arrival of the vessel, the change if any in CFS name cannot be made. However, CFS has not been made a party to the proceedings and it is they who are responsible for the container till it is cleared by customs authorities. The allegation that the appellant had abetted for moving the container from the port to CFS is not correct as the appellant has not indulged in such activities. Most importantly since the Bill of Entry is not filed by the appellant who is the CHA, the proceeding against the appellant is null and void. In any case, it was argued by him that the penalty imposed is excessive and prior to 10.05.2008, the maximum penalty that can be imposed under Section 117 of the customs is only ₹ 10,000/-. The penalty of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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