2011 (4) TMI 806

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....ide Advocate for Respondent   Per: Sahab Singh   This is an appeal filed by the department against Order-in-Appeal No. 196(CWC/CFS)/2008-JNCH dated 22.05.2008 in which a penalty of Rs.2 lakhs imposed by the original authority was reduced to Rs.10,000/- by the Commissioner (Appeals).   2. The brief facts of the case are that the respondent had loaded one container covered un....

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....nt, in the present appeal, submits that the Commissioner (Appeals) has erred in observing the role of Shipping Line and holding that its role is minimal. The Revenue further submits that under Section 40 of the Customs Act, 1962, person-in-charge of a conveyance shall not permit the loading of export goods without a shipping bill duly passed by the proper officer and this is a serious and delibera....