2020 (2) TMI 763

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....y arise out of the same impugned order of lower authority vide which the imported goods stands confiscated and penalties stand imposed upon various appellants. 2. After hearing learned Advocate Shri Ravi Chopra appearing for M/s Ruby Impex and learned Advocates Ms Reena Rawat along with Ms Ekta Kapoor appearing for the other appellants (Shri Brij Mohan Hudda, Shri Tejpal Singh & Shri Mool Chand Sharma Proprietor) and learned Authorised Representative Shri Anupam Kumar Tiwari appearing for the Revenue, we find that importer M/s Ruby Impex imported 8 containers of Zinc Scrap. The Bill of Entry was filed only in respect of one container and on examination, the container was found containing lead scrap, instead of zinc scrap declared by them....

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.... of Environment. As such he submits that their request for re-export should have been accepted. He also prays for reduction of penalties. Ms Reena Rawat along with Ms Ekta Kapoor learned Advocates appearing for the appellants submits that the appellants are CHA, Freight Forwarding Agent, G. Card Holder of the CHA. There is no evidence on record to show that the persons were having any knowledge about the contents of the containers and the Bill of Entry was filed by them based upon the document provided by the importer. She also submits that the duty involved in the said Bill of Entry was only to the extent of Rs. 81,000/- and as such imposition of heavy penalty upon them are neither warranted nor justified. 5. After hearing the learne....