2018 (11) TMI 856

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....du Kumar Pati, Member (Judicial) Shri N.D. George, Advocate for the appellant Shri Manoj Kumar, AC (AR) for the respondent ORDER Substantiation of charges of mis-declaration of quantity, description and value allegedly made with intend to avail higher drawback by the exporter resulted in the imposition of penalty on the freight forwarding agency, customs house agent and its proprietors....

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....ription and value made with intent to avail higher drawback, and the adjudicating authority redetermined the value of the exports goods as Rs. 36,69,538/-. Accordingly, confiscation of goods against fine and penalty was imposed and the above named appellants were also imposed with penalty, after they were being put to notice and their replies were found to be unsatisfactory by the adjudicating aut....

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....ourt through the statement of Mrs. Tajinder Kaur, director of M/s. Millienium Freight Forwarders Pvt. Ltd. and the statement of two of her employees named Ganesh Salaskar and Sailash C. Watambale, who admitted by Mrs. Tajinder Kaur to be employees of her concern i.e. M/s. Millienium Freight Forwarders Pvt. Ltd. and who stated to have worked for CHA Mahinder Shipping Agency, another appellant. 5....

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....udicating authority nor even at the time of filing of the appeal and Rule 5 of Customs (Appeals) Rules, 1982 disentitled the appellant to produce any evidence before the Commissioner (Appeals) for the scrutiny of the order-in-original passed by the Additional Commissioner of Customs (Exports) but the said order clearly reveals at para 31 that during the course of personal hearing, the appellants f....