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TMI Blog2019 (7) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... (TECHNICAL) Shri V.K. Ramabhadran, Sr. Advocate And Subra Karmakar, Advocate for the Appellant Shri A.P. Kothari, Addl. Commr. Authorised Representative for the Respondent ORDER PER: D.M. MISRA These two appeals are filed against order-in-original no. 18/2012-13 passed by Commissioner of Customs (Export), Nhava Sheva. 2. On the basis of intelligence that Red Sanders was to be smuggled o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. At the outset, the Ld. Advocate for the appellant has submitted that M/s Perma Shipping Line (I) Pvt. Ltd.has supplied the container to M/s Sungrace Logistics Pvt Ltd, who in turn, provided the same to Shri Manoj Vichare of Sara Logistics. It is his contention that except providing the containers on lease, they have no other role in the alleged attempt to export the Red Sanders in the guise of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty from Rs. 130.00 lakhs to Rs. 1.00 lakh on Sungrace Logistics Pvt Ltd and set aside the penalty on its director. 3. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner. 4. we find that this Tribunal while considering the appeal filed by M/s Marvelous Engineering Pvt Ltd, arising out of the same order-inoriginal passed by the Commissioner of Custom (Export), Mumbai examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt about the probable misuse of the container and the seal provided by them by unscrupulous elements. By providing the container and the seal to person who were neither the legal exporters nor to the CHA, they committed a grave error. Further, they received the export documents from M/s. Sara Logistics only on the basis of e-mail correspondence and this has happened not only once but in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rector of the company and the same is set aside. 4. In the present case also while imposing penalty on the Appellants more or less similar role of the Appellants has been recorded by the adjudicating authority in the impugned order. In these circumstances following the aforesaid observation of the Tribunal and considering that the present Appellants are situated at the same plane, the penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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