2018 (6) TMI 595

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....n, Advocate- For the Appellant Shri A. Cletus, ADC (AR)- For the Respondent ORDER Per Archana Wadhwa The challenge in the present two appeals is to imposition of penalties of Rs. 10.00 Lakhs each imposed upon M/S. Point 2 Point Logistics India Pvt. Ltd., in terms of the provisions of Section 114 (i) of the Customs Act, 1962 as also under 114 AA of the Customs Act, 1962. In addition, a ....

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....und to be Potassium Chloride of 95% purity which is other than Sodium Chloride. As such, proceedings were initiated against them for mis-declaration on the ground of violation of the provisions of Foreign Trade (Development & Regulation) Act, 1992 as also of the Fertilizer Control Order, 1985. The proceedings initiated against them resulted in passing of the present impugned order. 3. As regard....

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....the goods tried to be exported was potassium chloride and not sodium chloride, as declared by the exporter, thus calling for penalty under the provisions of Section 114 (i) of the Customs Act, 1962. However, appreciating the appellant's stand that they were not aware of the export restriction and appreciating that the goods have not been redeemed by them, we reduce the penalty from Rs. 10.00 L....