2005 (4) TMI 403

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....for the Respondent. [Order (Oral)]. - These applications filed by M/s. Tirupur Container Terminals Pvt. Ltd. and their General Manager Mr. Mahesh Devarajhan are in respect of the penalties of Rs. 10,000/- each imposed on them under Section 117 of the Customs Act. The above company was appointed as custodian for import goods and export goods entering ICD, Tirupur. Certain export goods, which ....

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....of bringing import goods and export goods to Customs area before filing of Bill of Entry/Shipping Bill. According to ld. Counsel, that such practice was in vogue in the past was acknowledged by the Department in the above Public Notice. Hence the appellants were not liable to be penalised under Section 117 on the ground of export goods having been brought into or removed from the ICD before filing....

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....de Notice issued in one Customs House must bind all Customs authorities in the country. 3. After perusing the Public Notice and considering the submissions, I find that the Public Notice relates to the bringing of export goods into CFS/CCTL/Port area before filing of Shipping Bill. It does not speak of removal of such goods from such area before filing of Shipping Bills. More over, it has ....