2017 (1) TMI 278

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....hri Ravinder Jain, Consultant, for appellants Shri M.K. Sarangi, Joint Additional Commissioner (AR), for respondent Per: M.V. Ravindran These two appeals are arising out of the findings recorded by the adjudicating authority in order-in-original No. 99/2006 dated 26.9.2006, vide which, the adjudicating authority has imposed penalties on these two appellants under the provisions of Section....

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.... receiving an amount of Rs. 1,90,000/- for transportation of goods from Nhava Sheva to Bhiwandi was on the higher side is a finding, which is totally incorrect as it is the normal charges for transportation of 225 MT; there is no mens rea and the provisions of Section 112(b) will not apply in the case in hand as they had no knowledge that the goods are liable for confiscation. 4. Learned counse....

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....s also recorded by the adjudicating authority that the manager of the Bhiwandi godown has accepted that the seals on the consignment of zinc ingots were broken and the said consignment is at unauthorized place in their godown at Bhiwandi. The said consignment which was imported by Infinity Electric Pvt. Ltd., was supposed to go in bond movement from Nhava Sheva to FALTA, Kolkata. We find that the ....

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....Roadways Pvt. Ltd., has no case. 7. As regards Jabee & Co., the CHA, we find that while giving the lorry challan, the CHA had specifically mentioned that the goods are to be delivered to Infinity Electric Pvt. Ltd. instead of Deputy Commissioner of Customs, Kolkata, despite the fact that they were aware that the goods were moving in bond to Kolkata. As a regular CHA, they should know what type ....