2000 (11) TMI 835

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.... & R.K. Chowdhury, Advocates, for the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the four appeals are being disposed of by a common order as they are all directed towards the same impugned order of the Commissioner of Customs, Calcutta. 2. Vide the impugned order, the Commissioner has confiscated the goods involved,....

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....ld. Advocate along with Shri O.P. Chowdhury, ld. Advocate for the first three appellants. Shri R.K. Chowdhury, ld. Advocate and Shri B.N. Pal, ld. Advocate, have appeared on behalf of M/s. Nepa Agency & Co. (P) Ltd. Shri A.K. Chattopadhyay, ld. JDR, has represented on behalf of the Revenue. 5. M/s. Chaturbhuj Overseas Agency is a Liaison Agent and was a link for the Nepalese Importer and t....

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....cluded that they have a hand in mis-declaration of description and value of the goods. However, after appreciating the evidences on record, we find that apart from handing over the papers to the Customs House Agent for the purposes of clearances of the goods, there is no other evidence on record to show that the appellants were in knowledge of the fact of mis-declaration of the description and val....

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.... Co. (P) Ltd., it is seen that the said Customs Clearing Agent has acted in the ordinary course of the business and there is no evidence on record to show that he was representing a fictitious firm. We find that the Larger Bench of the Tribunal in the case of J.G. Exports & Ors. v. CC., New Delhi [2000 (121) E.L.T. 754 (Tri.-LB) = 2000 (40) RLT 755 (CEGAT-L.B.)], has held that there was no obligat....