2015 (4) TMI 484

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....ngh, Asst. Commr (AR) ORDER Per: P S Pruthi: The appellant is in appeal against Order-in-Appeal passed by the Commissioner (Appeals) in which he reduced the penalty imposed from Rs. 1,00,000/- to Rs. 50,000/-. The facts are that the appellant is a Shipping agency. While agreeing to the request of the CHA to transport the import containers to a particular CFS, they demanded a security deposit fr....

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.... two private parties. I have seen the Regulations (supra). The Regulation 5(5) requires the Shipping Agency to comply with Rules, Regulations, Notifications and Orders. The Facility Notice is not an order issued under the provisions of the Customs Act. It is reproduced below: "All Shipping Lines/ Steamer Agents will be required to compulsorily indicate in the IGM against each line, the name, code....