TaxTMI 
TaxTMI 
1999 (11) TMI 317
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.... appellant is aggrieved with imposition of personal penalty of Rs. 1.50 lakhs upon them by the Deputy Commissioner of Custom s, West Bengal and upheld by the Commissioner of Customs (Appeals). They are not challenging the confiscation of the gold biscuits and other goods totally valued at Rs. 5,69,400/- by the impugned orders. 2. The appellant is engaged in the business of multi-model trans....
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....mits that they are only forwarding agents and do not actually receive the consignments. On receipt of arrival notice of the cargo, the appellant collects the master airway bill from the concerned airlines and break bulk and individual house airway bills concerned in the said consolidated/master airway bill and intimates the respective consignees as per the addresses available from the house airway....
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....rs and subsequently they had also sent a formal letter with that effect to the investigating Superintendent of Customs and a copy of the report was also sent the overseas freight booking agents. He submits that the appellant does not have any scope or occasion to deal with the contents of the packages or to know the nature of the same. As such he submits that imposition of penalty upon the appella....
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....sion to ascertain the contents of the consignment. It is on record that on receipt of the master airway bill of Royal Brunei Airlines they sent the advice to the consignee of the goods at the address shown in the airway bills. However, nobody turned up to claim the clearance. The address shown was also found to be fictitious. As the appellant's job is to collect airway bills and to issue cargo arr....