TaxTMI 
TaxTMI 
2008 (9) TMI 770
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....per : P. Karthikeyan, Member (T)]. - M/s. Global Networking Enterprises (GNE) and Shri S. Suresh, proprietor of M/s. Asian Shipping Services have filed these appeals challenging the impugned order which confiscated an export consignment and imposed a penalty of Rs. 10,000/- on Shri Suresh. When the appeal of Shri Suresh was called no one appeared representing him nor was there any request f....
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....en in the business of export of crabs to Singapore, garments and turmeric to Malasysia and garments to Colombo in the name of his firm Tirumala Traders. In 2001 he had started GNE in the name of one Shri Kaviarasu. GNE exported several consignments of garments to Colombo. He had exported consignments of automobile gaskets of M/s. Gabon Trading Co. and M/s. Gambier Traders in September, 2001. He ha....
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....umala traders. As the description and value of the export goods had been deliberately misdeclared in a drawback Shipping Bill, the Commissioner confiscated the 12500 pieces of gaskets entered for export under Section 113 (i) and (ii) of the Customs Act, 1962. She also imposed the impugned penalty of Rs. 10,000/- under Section 114 of the Customs Act, 1962 on Shri Suresh. The confiscated goods were ....
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....ld. Counsel did not press the challenge to the confiscation raised in the appeal. He prays for leniency as regards fine on GNE. 4. The ld. JDR submits that the appeal filed by GNE against the order of confiscation and redemption fine of Rs. 20,000/- did not advance any worthwhile ground. The impugned order deserved to be sustained as Shri Suresh was found to have been the person behind the a....