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2019 (10) TMI 423

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..... t the appellant has been taken on the basis of the Order-in-Original passed by the Commissioner of Custom, Nhava Sheva Port - He has further observed that in the absence of any offence report which alleged violation of Regulation 11 (d), (e), (f), there is no basis to decide the same and further, he has also observed that there is no allegation of willful mis-declaration proved against the appella .....

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..... duct of their employee in transaction of business. 2. Briefly the facts of the present case are that the appellant is a Custom Broker firm based at Cochin and are functioning at other ports also. The action in the present case was taken against the appellant in the case of Order-in-Original issued by the Principal Commissioner of Customs, Nhava Sheva Port alleging contravention of provisions of Cu .....

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..... .3.2005 in spite of classifying the said goods under CTH 8441 1010. He further submitted that the appellants have classified the said goods under 8471 6025 on the basis of a specific instruction of the importer and also in the light of the fact that proof of clearance of identical goods, were permitted to be cleared by the customs authorities at Nhava Sheva Port under CTH 8471 6025. He further sub .....

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..... t there is no willful mis-declaration and non-compliance of the provisions of the Customs Act, the imposition of penalty is not tenable. In support of his submission, he relied upon the following decisions: Commissioner of Customs vs. Shiva Khurana: 2019-TIOL-178-HC-DEL-CUS Kailash Bahiru Jadhav vs. Commissioner of Customs (Export): 2019-TIOL-2015-CESTAT-MUM 4. On the other hand, the learned AR de .....

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..... nducted by the Inquiry Officer. In view of these findings of the Commissioner, it was not justified on the part of the Commissioner to impose a penalty of ₹ 50,000/- without holding the appellant guilty of violation of Regulation as alleged against him. In view of above infirmities, I am of the considered view that imposition of penalty on the appellant is not sustainable in law and therefor .....

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