2013 (7) TMI 80

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....ulkarni, DC(AR) Per: Ashok Jindal: Appellants are in appeals against the impugned order wherein penalty under Section 114(iii) of the Customs Act has been imposed on the appellants namely M/s Venkatesh Agencies (CHA) Rs.1 lakh, M/s. Falcon International (exporter) Rs.4 lakhs, M/s. Albatross Shipping Ltd. (Shipping line ) Rs.7 lakhs. 2. The facts of the case are that the appellant namely M....

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.... the three appellant were imposed as per impugned order. Aggrieved from the said order, appellants are before me. 3. Shri Anil Balani, ld. advocate for the appellant appeared for M/s Falcon Internation and M/s Venkatesh Agencies. None appeared for M/s. Albatross Shipping Ltd. As matter was called several times earlier also, none appeared on behalf of M/s. Albatross Shipping Ltd and Shri Balani ....

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....this contention, he placed reliance on CCE vs. N. Karim & Sons 2010 (251) ELT 444 which was confirmed by the Hon'ble High Court of Bombay in Custom Appeal no. 47 of 2010 on 06.07.2010. 5. On the other hand, ld. AR reiterates the impugned order. 6. Considering the submissions and perused the record. On perusal of the record, I find that after going to the port area, the CHA exporter have no c....