2013 (1) TMI 534

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.... Shri P.K. Das, J.   The appellant filed this appeal against the order of the Commissioner of Customs (Exports Seaport) insofar as imposition of penalty of Rs.50,000/-.The brief facts of the case as revealed from the impugned order is that one Shri S. Kumar claimed to be the Manager of M/s. Bharani Exports and Imports filed Shipping Bill for export of Par Boiled Rice.The DRI authorities, a....

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....t he was informed the appellant that trailer would be arranged by Shri S. Kumar and he would send someone to collect the slot permission from him and on the same day he had gone to CFS, Virugambakkam along with the appellant and saw the examination and stuffing of 400 bags of rice into the container. 3. I find from the finding of the Commissioner that the appellant attended the stuffing of the ....