2015 (12) TMI 1478

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....ingh, AC (AR) ORDER Per: Shri Anil Choudhary This appeal is filed by the appellant, M/s Natural Sugar & Allied Industries Ltd., against Order-in-Original No. 12/2013-14 dated 25.3.2014 passed by the Commissioner of Customs (Export), JNCH, Nhava Sheva whereby a penalty of Rs. 5 lakh was imposed under Section 114(iii) of the Customs Act, 1962. 2. The brief facts of the case are that the ....

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....including the CHA and shipping line were called upon to explain as to why the subject goods totally valued at Rs. 1,72,59,790/- FOB should not be confiscated under Section 113(g) of the Customs Act and penalty should not be imposed under the provisions of Section 114 of the Customs Act. The show-cause notice was adjudicated vide the impugned order and a penalty of Rs. 5 lakh was imposed on the app....

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....he impugned order and allowing the appeal. 4. The learned AR appearing for the Revenue reiterates the finding of the original adjudicating authority and prays for upholding the impugned order and dismissing the appeal of the appellant. 5. After hearing both sides and perusing the case records, I find that the exporter has no control over the goods, once the goods enter into the port of expor....