2013 (11) TMI 599

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....dl. Commr. (AR) PER : P K Das Both the applications are arising out of a common order and therefore both are taken up together for disposal. 2. Applicant, M/s. Chandra Container Freight Station & Terminal Operators Pvt. Ltd. (CFS, for short) and Shri M.B. Satyam, Asst. General Manager of CFS, filed these applications for waiver of penalty of Rs.25 lakhs and Rs.10 lakhs imposed on them respectiv....

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.... On the other hand, Ld. AR for Revenue submits that these goods were kept during the period 20 th to 24th July 2009. It is a continuous process of receiving the goods without shipping bills. He further submits that as per law, CFS is required to receive the goods after filing the shipping bill with the proper officer. It is also submitted that concerned exporter who attempted to export the goods i....