TaxTMI 
TaxTMI 
TaxTMI 
2009 (7) TMI 1112
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....ay petition is filed by M/s. J.M. Baxi & Co., a Custom House Agent based at Mangalore, seeking waiver of pre-deposit of penalty of Rs. 50,00,000/- (Rupees Fifty lakhs only) imposed on them under Section 112(a) of the Customs Act, 1962 (the Act) vide the impugned order. The facts of the case are that M/s. Shree Renuka Sugars Ltd., Belgaum (SRSL) had cleared three consignments of raw sugar under cov....
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....ample of the sugar imported was tested at the Custom House Chemical Laboratory, Cochin. The sucrose content was found to be 98.9% as per the report received from Chemical Examiner, Customs House. Subsequently, the authorities ascertained from the Custom House Laboratory that the correct value as per the report was 98.1%. Investigation was initiated to find out as to who had tampered with the test ....
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....ed out the tempering. He found that the employees of the appellant CHA were aware of the actual value that appeared in the untampered test report. He also found that the employees of the CHA had been in touch with the importer in connection with the test report which would disentitle them to the exemption benefit. The authorities also recovered an e-mail message dated 23-11-2005 exchanged between ....