2016 (1) TMI 1174

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.... for the Appellant. Shri D K Sinha, Asstt. Commissioner (AR) for the Respondent. ORDER Aggrieved by Order-in-Appeal No. MUM-CUSTOM-AMP-APP-30-15-16, dated 13th April, 2015 of Commissioner of Customs (Appeals), Mumbai which concurs with the original authority, the Assistant Commissioner of Customs, Air Cargo Complex, Mumbai, M/s Nippon Express (India) Pvt. Ltd., is in appeal before the Tri....

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....blems with ICEGATE, erratic power supply, lack of sufficient time when short-haul flights carry the cargo and intervening holidays. Appellant avers that 179 submissions had been filed in advance and that delay is attributable to them only in 96 cases. 4. Representative of the appellant also submitted that the law does not envisage such cumulative penalty with the statute requiring imposition of....

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....erve the purpose of such control. Following the rescinding, physical control of goods and conveyances that prevailed under Sea Customs Act, 1878 and the Aircraft Act, 1934 and replacement by custodianship of cargo under the Customs Act, 1962, Customs authority depend on the prompt filing of manifests for accountal and control over import cargo till these are cleared for home consumption. In the ev....

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....tent or casual approach to this responsibility needs to be acted upon. 7. The notice leading to imposition of penalty covered alleged contravention over a period of 22 months and were issued after a lapse of five months following the latest incident covered in the notice. From the response of the appellant to the proceedings before the original authority, all cannot be attributed to deliberate ....