TMI Blog2018 (3) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or its literature. But fact remains that the export item is a chemical item and appellant is not a chemical expert - the quantum of penalty reduced - appeal allowed in part. - Application (s) Involved: C/ROA/21003/2017 in C/806/2012-DB - Final Order No. 20061 / 2018 - Dated:- 5-2-2018 - JUSTICE DR. SATISH CHANDRA, PRESIDENT AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Mr. A. K. Jayaraj, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Bilwa Labs has exported the consignment with the help of the CHA, M/s. Shri Manjunatha Shipping (P) Ltd. (appellant) by declaring the consignment as industrial salt but at the time of inspection, the matter was referred to the Agricultural Department and a report was obtained where it was stated (report dated 7.9.2009) that the item is not an industrial salt but a Muriate of Potash conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they had filed the export documents based on the declarations by the exporters and that they have not committed any omission or commission which has rendered the goods liable for confiscation and accordingly no action can be taken against them. I am not in agreement with the submissions as the CHA had arranged the complete logistics support for the transport of the goods from the Chamarajpet are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remains that the export item is a chemical item and appellant is not a chemical expert. In these circumstances, we find him negligent CHA but at the same time, the penalty levied by the impugned order is looking on a higher side. So, we modify the impugned order and by keeping in mind he Doctrine of Equity, justice and good conscious, reduce the penalty to ₹ 2,00,000/- (Rupees Two Lakhs), w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
