TaxTMI 
TaxTMI 
2018 (4) TMI 1433
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.... respondent Per: C J Mathew M/S Sitara Shipping Limited and its Managing Director, Capt. SS Sahi, are in appeal against penalties of Rs. 1,00,00,000/- and Rs.50,00,000/- respectively imposed on them under section 114(1) of Customs Act, 1962 vide order-in-original no. 26/2009/CAC/CC/RBT dated 24th February 2009 of Commissioner of Customs (Export), Mumbai for their alleged role in the fraud....
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....ted 24.07.2000, M/S. Sitara Shipping Ltd had received the freight charges for the aforesaid cargo from M/S Knomo Exports Ltd, only upto Dubai and they too had paid slot charges for the said cargo to the feeder operator, only upto Dubai. Inspite of knowing this, M/S. Sitara Shipping Ltd. on instruction of Capt. S. S. Sahi issued the B/L upto ST. Petersberg. Further, on instruction of Capt. S S Sahi....
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....the S/Bills, B/L and other documents the consignee was shown as M/S Talaan Exports, Russia, and they accepted the cargo up to Dubai without any proper documentation. One of the reasons given by him that the exporter had made their further arrangement from Dubai onward however no evidence was given by him to that effect. 7his statement also cannot be accepted because the cargo was routed through Co....
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.... [Dhram Exports Vs Commissioner of Customs, Nhave Sheva - 2005(192) EL T 503 (Tri - Mumbai, Siddharth Export Vs Commissioner of Customs, Cochin- 2008 (230) EL T 356]. 3. It would appear that M/S Sitara Shipping Ltd had issued bill of lading and received freight charges only upto Dubai whereas the consignment was destined for St. Petersberg. Furthermore, it would appear that Capt. Sahi inst....