2010 (8) TMI 940

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....lant : Shri S.N. Kantawala, Advocate with Shri Brijesh Phatak, Advocate, Ms Aarti Bhide, Advocate For the Respondent : Shri N.A. Sayyad, JDR JUDGEMENT Per : Ashok Jindal These are three appeals arising out of a common order and are therefore being decided together. The appellant M/s. Inox India Ltd. (the exporter) filed an appeal against the imposition of redemption fine and the appell....

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....rter was imposed and penalties on the CHA and the shipping line were also confirmed. Aggrieved by the impugned order, the appellants are before me. 3. Heard both sides and perused the records. 4.1 Shri. S.N. Kantawala, learned Advocate for exporter and the CHA submitted that redemption fine on the exporter cannot be imposed as neither the goods are available nor they have been allowed to exp....

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....nce on N. Karim & Sons vs. Commissioner of Customs (Export), Nhava Sheva 2010 (251) ELT 444 (Tri. Mumbai), DCM Shriram Industries Ltd. & Ors. Vs. CC (Export), Nhava Sheva vide order No. A/239 to 241/10/SMB dated 01.06.2010 and M/s. Soham Logistics Pvt. Ltd. vs. CC(Export), Nhava Sheva vide order No. A/778-779/WZB/MUM/2009/SMB/C-IV dated 21.12.2009. 4.2Ms Arti Bhide, learned Advocate appearing f....

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....n exported under any bond, the decision of Shiv Kripa Ispat Pvt. Ltd. (supra) is squarely applicable to the present case. Accordingly, no redemption fine is leviable on the exporter and the exporter s appeal is allowed. 6.2With regard to CHA, the decision of this Tribunal in the case of N. Karim & Sons (supra), Soham Logistics Pvt. Ltd. and DCM Shriram Industries Ltd. & Ors (supra) wherein it w....