2017 (3) TMI 1586

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....an, AC (AR), for the Respondent. ORDER These appeals have filed by M/s. Seatrans Freight Agencies Pvt. Ltd., (appeal No. C/41777/2013) and Shri K.V. Srinivasan (appeal No. C/41776/2013) against the common order dated 17-6-2013 passed by the Commissioner (Appeals), Chennai. Hence, both the appeals are taken up together for disposal. 2. The brief facts of the case are that pursuant to ....

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....eal, Commissioner (Appeals) vide impugned order upheld the order of the original authority. Aggrieved, both the appellants are before this forum. 3. Today when the matter came up for hearing, on behalf of the appellants ld. Advocate Shri S. Murugappan submits that although the second named appellant M/s. Seatrans Freight Agencies Pvt. Ltd., is also a steamer agent, in the present case they....

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....the Master bill of lading reflects the name of M/s. Seatrans Freight Agencies Pvt. Ltd., as consignee. He points out that the switching of documents and issue of new documents by M/s. Risetech Containers Lines Ltd. Hong Kong could not have been possible to be done without the instruction or active connivance of the appellant. 5. Heard both sides and gone through the records. 6.1 Pe....

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....he second bill of lading from Manila to India. This averment has not been even attempted to be countered or disproved by the department. 6.4 All the acts and omissions as appearing from the SCN and impugned order only serve to indicate that the importer in collusion with Chinese exporter had perpetrated this fraudulent exercise. 6.5 No facts or evidence to incriminate the appellant....