2018 (7) TMI 54

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....or Ilahi, Advocate for the Respondent. Per Bench The facts of the case are that M/s. Sri Durga Shipping Agencies, the respondent herein had filed two Shipping Bills both dated 27.02.2009 on behalf of M/s. JVM International. The export cargo was declared as "Kitchen Household Articles (Utensils) Stainless Steel in 64 boxes and 33 boxes respectively. On specific intelligence the goods were inter....

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....) of the Customs Act 1962, as also another penalty of Rs. 5,00,000/- on M/s. Sri Durga Shipping Agencies under Section 114AA ibid. On appeal, the Commissioner (Appeals) vide an order dated 24.05.2011 (impugned order) ordered waiver of penalties imposed on the appellant. Aggrieved, the department is in appeal before the Tribunal. 2. Today when the matter came up for hearing, the Ld. AR, Shri A. Cl....

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....ide. Hence, setting aside of penalties by the Commissioner (Appeals) is not as per law and the impugned order is therefore be set aside. 3. On behalf of the respondent, the Ld. Counsel, Shri S. Murugappan pointed out that the signed documents were given in good faith to the Manager of the respondent at the Tutucorin Branch Shri C.T. Jegan for filing the shipping bills as and when required. Howeve....