2016 (11) TMI 1476

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....e Revenue (Adjournment Request) for the Respondent ORDER Per: Shri P.K. Choudhary Revenue filed these appeals against the Order-in-Original dated 07.09.2009 passed by the Commissioner of Customs(Prev.), West Bengal. 2. When the matter was called, none appears on behalf of the respondents despite notice. Respondents have sought for adjournment. It is observed that the appeals are old one, pert....

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....y valued at Rs. 31,12,831/- u/s 111 (f) of the Customs Act, 1962. However since the said goods are not available for confiscation, I give the owner of the goods (Master of the vessel) an option to pay a fine of Rs. 10,00,000/- (Rupees Ten Lacs only) in lieu of confiscation. 2. I order to impose a penalty of Rs. 10,00,000/- (Rupees Ten Lakhs only) on the Master of the vessel M.V.Medi Firenze, Imp ....

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....g Agency and M/s.Parekh Marine Agencies. On perusal of the memorandum of appeal filed by the Revenue, I find that in all the appeals the name of the respondent was mentioned as under:- "Mr.Chen Gao Sheng, PRC PPG 3182031 Master M.V. Medi Frenge, Import Rotation No.1501/09 & Others." 5. In all the appeals filed by the Revenue, I find relief claimed is also common in nature as under:- Relief clai....

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....ther after taking into consideration the facts/grounds stated above, read with show cause notice, the said order of the Commissioner under the impugned show cause notice is valid or not; * Whether the Commissioner has erred in not considering the charges on Mr. Zhang Jian Ming, the Chief Engineer of the vessel in such misdeclaration to impose penalty on him under section 112(a) & (b) of the Cust....