TMI Blog2021 (7) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... s no evidence to show that the appellants have in any connection to such seizure of Star Tortoises . The allegations in show-cause notice now narrows down to the Shipping Bill No.5981482, dated 01.08.2019, wherein the LEO was given by Customs at 17:27 hrs. It is the case of the department that the appellants allowed the cargo for scanning at 16:45 hrs much before sanction of LEO. On perusal of the X-Ray Register, it is seen that though the cargo had reached for scanning at 16:45 hrs, the same was detained without conducting the X-Ray scan. It was again scanned only at 17:27 hrs, after the sanction of LEO. The department does not allege that the appellant has done the same with any wrongful intention. There is no allegation with regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills were picked up randomly and the movement of the goods was closely followed in respect of these shipping bills. It was observed that in case of Shipping Bill No.5981482, dated 01.08.2019, the Let Export Order [LEO] was given by Customs at 17:27 hrs. However, cargo was allowed for scanning by the appellants at 16:45 hrs itself as seen fromthe register maintained by them. Thus, the appellants had allowed the cargo to move into the sterile area without checking the status of Customs clearance i.e., without checking whether LEO was given or not. It is also noticed by the department that similar process of flow of goods was made in respect of few other shipping bills on 01.08.2019. There were some shortcomings in the function of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Paras 3 and 4 of the show-cause notice and submitted that the allegation in the show-cause notice that appellants violated the Rules in earlier cases, which led to smuggling of Star Tortoises on 07.11.2018, is totally false and untrue. The appellants were never connected with any such smuggling case leading to seizure of Start Tortoises . The appellants were indeed issued show-cause notice with regard to seizure of Red Sanders on 29.07.2019. Though in the said mater penalty was imposed, the same was challenged before Commissioner (Appeals) and vide Order-in-Appeal No.288/2020, dated 07.12.2020, the Commissioner (Appeals) held that there is no contravention on the part of the appellants and the penalty imposed under section 117 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made, the appellants would have furnished the same. He prayed that the penalties may be set aside. 4. The learned Authorised Representative Ms. T. Usha Devi supported the findings in the impugned order. With regard to the Shipping Bill No.5981482, dated 01.08.2019, it is pointed out by her that the LEO was issued by Customs only at 17:27 hrs. The scanning was done at 16:45 hrs, which is almost half-an-hour before sanction of LEO. This is clear violation of Regulations 6(f) of HCCAR, 2009 Regulations. A copy of the LEO attested by the Customs officer has to be presented to the ramp staff to confirm that the Customs process is completed. The custodian s security has to verify the LEO and only then the goods can be allowed for scannin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants. 7. The allegations in show-cause notice now narrows down to the Shipping Bill No.5981482, dated 01.08.2019, wherein the LEO was given by Customs at 17:27 hrs. It is the case of the department that the appellants allowed the cargo for scanning at 16:45 hrs much before sanction of LEO. On perusal of the X-Ray Register, it is seen that though the cargo had reached for scanning at 16:45 hrs, the same was detained without conducting the X-Ray scan. It was again scanned only at 17:27 hrs, after the sanction of LEO. The department does not allege that the appellant has done the same with any wrongful intention. There is no allegation with regard to the goods exported under the shipping bill. Therefore, the small time differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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