2019 (7) TMI 1059

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....AL) And P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri V.K. Ramabhadran, Sr. Advocate And Subra Karmakar, Advocate for the Appellant Shri A.P. Kothari, Addl. Commr. Authorised Representative for the Respondent ORDER PER: D.M. MISRA These two appeals are filed against order-in-original no. 18/2012-13 passed by Commissioner of Customs (Export), Nhava Sheva. 2. On the basis of intelligenc....

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....Mohammad Ali Ghaem Maghami, Director. 2. At the outset, the Ld. Advocate for the appellant has submitted that M/s Perma Shipping Line (I) Pvt. Ltd.has supplied the container to M/s Sungrace Logistics Pvt Ltd, who in turn, provided the same to Shri Manoj Vichare of Sara Logistics. It is his contention that except providing the containers on lease, they have no other role in the alleged attempt t....

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....Dattatray B Suryawanshi reduced the penalty from Rs. 130.00 lakhs to Rs. 1.00 lakh on Sungrace Logistics Pvt Ltd and set aside the penalty on its director. 3. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner. 4. we find that this Tribunal while considering the appeal filed by M/s Marvelous Engineering Pvt Ltd, arising out of the same order-inoriginal passed by the Commi....

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....stics did not exist at all. They were not vigilant about the probable misuse of the container and the seal provided by them by unscrupulous elements. By providing the container and the seal to person who were neither the legal exporters nor to the CHA, they committed a grave error. Further, they received the export documents from M/s. Sara Logistics only on the basis of e-mail correspondence and t....