2009 (8) TMI 1212

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....e Office, placed a Purchase Order bearing PO No. IMP/2006-2007/325 for a value of USD 10,453.20 on M/s. Molton Brown Limited, London, UK, on Ex-Works Basis. Part quantities against this purchase order were dispatched on 18-4-2007 and this consignment was received from the Freight Forwarder to its Customs House Agent for processing the documents and for clearing the goods from Customs on 21-4-2007. Thus, a Bill of Entry was prepared and filed by the agent. However, certain discrepancies in terms of providing the catalogue, original invoice, purchase order, airway bill and declaration form were conveyed to the agent by the Customs Authorities on 28-4-2007. The petitioner at this stage found that the agent had committed certain errors while fi....

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....ion should be ordered to be converted into appeal. Appropriate appeal number shall be assigned by the registry on payment of requisite Court fee by the appellant within one week. Appeal (to be numbered). 2. Learned counsel for the appellant submits that the authorities below have wrongly imposed the fine and penalty upon the appellant even after recording categorical finding of fact that certain bona fide error occurred in the Bill of Entry filed by the agent and there was no intentional evasion of duty by the appellant. In this behalf, learned counsel refers to the following observation made by Commissioner of Customs (Appeal) : "It is on record that the appellant has a status of a 'Five Star Export House' and has accumulated ar....