TaxTMI 
TaxTMI 
2011 (9) TMI 812
X X X X Extracts X X X X
X X X X Extracts X X X X
....two shipping bills No. 6932534, dated 19-12-2008 and 6935155, dated 21-12-2008 each covering 20 packets of the goods and each having an equal value of the goods on FOB basis through their CHA for export to their foreign buyer in Korea. The appellant had declared themselves as eligible to move their container under self sealing facility granted by Central Excise authorities and thus eligible to avail benefit of direct entry to the port. The goods were stuffed in container No. HDMU 4466447 which was sealed by the appellant in their premises. At port terminal it was found that appellant did not have the necessary permission for self sealing and as a result the direct entry to the port was denied by the customs and the appellant was asked to ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppellant. The appellant filed an appeal before the Commissioner (Appeals), who vide the impugned order has rejected the appeal. The appellant is before this Tribunal against impugned order. 3. The learned Advocate appearing for the appellant submitted that in case of another shipping bill their case was adjudicated by the Additional Commissioner wherein on identical facts of the case a redemption fine of Rs. 50,000/- only was imposed and no penalty was imposed against on the appellant by him in his adjudication order dt. 30-3-2009 whereas in the present case, the learned Joint Commissioner has imposed redemption fine of Rs. 2.5 lakhs and penalty of Rs. 10 lakhs which is quite harsh when the facts and circumstances of the case are simi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... he request the ordered the appeal may kindly be upheld. 5. After hearing both sides. I find that this is a fact on record that appellants are not having any permission from the Central Excise authorities making them eligible to move their container under self sealing facility for direct entry to the port area as provided under the Facility Notice 49/2008, dated 24-6-2008 issued by Commissioner of Customs JNCH. This is also on record that when the appellants were directed to take the container back to CFS under preventive supervision and to export the goods as dock stuffed cargo. Instead of bringing the container back the same was loaded on the vessel and shipped to the Colombo though it was subsequently brought back from Colombo. The....