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2017 (3) TMI 833
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....dvocate, for appellant Shri M.K. Sarangi, Additional Commissioner (AR), for respondent Per: M.V. Ravindran These two appeals are directed against order-in-original CAC No. 121/2006/CAC/CC/KAP dated 27.9.2006. Since the appeals are challenging only penalties and are interconnected, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. It transp....
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....een de-stuffed at Dubai as per consignee's request. However, M/s. Sitara Shipping Ltd. has neither refunded the freight charges to the aid party, i.e. M/s. Shree Khatoo Exports Ltd., nor forwarded the freight charges from Dubai to South Africa to its tie-up agent, i.e. Masteq Freight Services, Dubai. In spite of repeated summons they could not provide sufficient information on this count. From thi....
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....containers at Dubai, by itself does not attract the penal provisions, as it is on record, that containers were destuffed at Dubai on request of the consignee, as in our opinion, a shipping company has to adhere to instructions of the consignees as to the unloading of cargo. • That non forwarding of freight charges from Dubai to Africa, by the main appellant herein cannot be per se hel....