TMI Blog2017 (9) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... td. but through M/s. Sky Park India, a logistic service provider (middle man), which was not desirable but not prohibited - matter remanded to the Adjudicating Authority to decide the issue of levy of any maximum punishment other than revocation of licence but by providing reasonable opportunity of hearing to the appellant - appeal allowed by way of remand. - Customs Misc. No.50593/2017 and in Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that, it was found that there was a mis-declaration of the goods. It was mentioned Calcium Carbonate in the papers relating to the consignment but inside the consignment, there were Fire Crackers and Telescopic Channels in all the four containers. The goods were confiscated after due inquiry and the Department revoked the licence of the appellant and also forfeited the security amount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CC (G), Mumbai 2013 (296) ELT 494 (Tribunal-Mumbai) 4. Lastly, he also prays that the impugned order may kindly be set aside. 5. On the other hand, Shri A.K. Singh, ld. DR justifies the impugned order. He submits that there was a mis-declaration of the goods in the bills of entry as Calcium Carbonate but all the four containers were found with Fire Crackers and Telescopic Channel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh M/s. Sky Park India, a logistic service provider (middle man), which was not desirable but not prohibited. Needless to mention that as per the ratio laid down by the Delhi High Court in the case of Ashiana Cargo Services - 2014 (302) ELT 161 (Delhi) , there is no malafide intention (mens rea) on the part of the appellant such that the trust operating between a CHA and the Customs Authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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