2015 (12) TMI 923

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....ioner. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 116/Mumbai-III/2011, dated 23-5-2011 passed by Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has upheld the imposition of penalty on the appellant, M/s. Skyline Air Logistics Ltd. Aggrieved of the same, the appellant is before us. 2. No....

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....ion, the goods were found to be foreign origin, that is, manufactured in France. Since the goods were of foreign origin and no manufacturing/processing had been undertaken in India, the exporter was not eligible for the claim of DEPB benefits. Accordingly, the goods were confiscated with an option to redeem the goods on payment of a fine of Rs. 1.00 lakh and a penalty of Rs. 40,000/- was imposed o....

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.... the CHA. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities and submits that the CHA failed to comply with the obligations cast on him under Regulations 113(d) and 113(e) of CHALR, 2004 and therefore, he is liable to penalty under the provisions of Customs Act and the impugned order is sustainable in law. 5. I hav....