9911796707
TMI Blog2025 (1) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 114AA of the Customs Act, 1962, on all the appellants. 2. The facts of the case are that acting on a specific intelligence, officers of The Directorate of Revenue Intelligence (in short 'DRI) Kolkata intercepted a container covered under Bill of Lading No. GFCLJEAHAL03162 dated 13-03-2018, which was lying at CFS of M/s A.L. Logistics Private Limited, Haldia. In the Bill of Lading No. GFCLJEAHAL03162 dated 13-03-2018, the goods were declared as "SOFT FACIAL TISSUES" in 260 Cartons. It was ascertained that Bill of Entry was not filed in respect of the said Container no ECMU-1412360. The container ECMU-1412360 had been found to be shifted to CFS M/s A.L. Logistics, Haldia for Customs clearance, after being unloaded at Haldia Docks. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted against Bill of Lading No.GFCLJEAHAL03162 dated 13-03-2018. 2.3 On 24-04-2018, examination of container number ECMU 1412360 commenced at CFS M/s. A.L. Logistics, Haldia in presence of two independent witnesses, representative of CFS M/s. A. L. Logistics Pvt Ltd, Haldia, M/s. Consolidated Shipping Line (1) Pvt Ltd (Shipping Line), Customs Officers and DRI Officers under panchanama proceedings, but nobody on behalf of importer arrived. 2.4 The container No.ECMU1412360 (20) was identified in CFS M/s A.L. Logistics, Haldia. The shippers seal No. 007940 was found to be intact and in order. Examination of the goods on 24/04/2018, after cutting the shippers seal and opening the container revealed that there were total 260 cartons out of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s company was to act as Delivery Agent & the scope of work was to Give the delivery order of the FCL container ECMU1412360(20) to the person who approaches with the original bill of lading and to collect the nominal delivery order charges from them. 2.7 The adjudicating authority imposed penalty on the appellants on the ground that by acts of omission and commission, the appellants have aided and abetted the smuggling of cigarettes and hence, appeared to be liable for penal action under Section 112 (a) and 114AA of the Customs Act, 1962. 2.8 The said order was challenged before the ld.Commissioner (Appeals), who confirmed the order of the adjudicating authority. 2.9 Against the said order, the appellants are before us. 3. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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