2008 (12) TMI 516

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....l Officer, for the Respondent. [Order]. -  This is an appeal filed by the Revenue. The respondents had leased their container to M/s. Moon Light Shipping Services (P) Ltd., Chennai (Moonlight). The container was stuffed with white marble slabs entered for export under Shipping Bill No. 1923645 dated 20-10-2004. The container stuffed with white marble slabs was diverted on its movement f....

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....ollowed the ratio of the following decisions. (i)      IMSA Shipping Agency Pvt. Ltd. v. CC, 2002 (145) E.L.T. 55 (Cal.) (ii)    United States Lines Agency v. CC (P), Mumbai, 1998 (101) E.L.T. 602 (Tri.) (iii)   Orient Ship Agency (P) Ltd. v. CC, 1993 (63) E.L.T. 489 (Tri.) (iv)   AP Muller (Maersk Line) v. CC (P), Mumbai, 199....

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....the Commissioner (Appeals) could not have validly vacated the fine and penalty. 2. Heard both sides. The impugned order held that the container was not liable for confiscation as a "package" under Section 118(b) of the Act relying on several judicial authorities. Section 118(b) reads as follows. "........Where any goods are brought in a package within the limits of a customs area for....