2007 (10) TMI 179

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....     All these three appeals arise from a common Order-in-Original No. SIB/01  /2003-Cus. dated 9-11-2004. Among others, the appellants have been imposed a penalty of Rs. 10,000/- each in terms of Section 117 of the Customs Act, 1962. All these three appellants were Steamer Agents. The appellants were charged that they lent their containers to the Shipper/Exporter for tran....

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....ng except presumptive finding that - "thereby appear to have not taken due care and ensure proper utilization of their marine freight containers for transportation of bona fide cargo, thus showing their complicity resulting in the above mentioned violations, thereby rendering them selves liable for penalty under Section 117 of the Customs Act, 1962." The learned Counsel points out that the Commiss....

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....any negligence and cannot be imposed any penalty.    2.          The learned DR reiterates the findings of the Commissioner.   3.          On a careful consideration of the submissions made by both the sides, we notice that the finding given by the Commissioner is not a definitive nature.....