2014 (9) TMI 1213

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....in moving the unloaded cargo i.e. movement of container from port to the designated CFS as instructed by the shipping line. The appellant has filed present appeal aggrieved by the order dated 27-2-2014 of the Commissioner of Customs (Appeals) whereby a penalty of Rs. 1 lakh imposed on the appellant under Section 117 of the Customs Act, 1962 has been confirmed by partly allowing the appeal and reducing the quantum of penalty from Rs. 1 lakh to Rs. 50,000/-. The brief facts as stated by the appellant are that normally after unloading of the containers from the shipping line, the shipping line are supposed to dispatch the container as per indication, to CFS mentioned in the IGM. It is obligatory on part of the shipping line to indicate in the ....

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....on such complain, a show-cause notice dated 6-7-2012 was issued without enclosing a copy of the complain, and asked the appellant to show cause as to why penalty should not be imposed under Section 117 of the Customs Act for contravention of the Facility Notice dated 5-2-2011 and as to why the registration of the appellant with the Customs department for the purpose of shipping line/agent accorded under Section 30 of the Customs Act should not be cancelled. Vide Order-in-Original dated 28-3-2013 holding that the appellant was guilty of violating the Facility Notice, a penalty of Rs. 1 lakh was imposed under Section 117 of the Customs Act with the warning that in case of repeat of similar act in future, the registration of shipping line-appe....

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....of allegation against the appellant i.e. the gist of the complaint letter is not furnished. The appellant further draws my attention to letter requesting the concerned authority for a copy of the complaint letter so as to give the proper and effective reply to the show-cause notice, which was never provided in spite of the request. It is further contended that the show-cause notice is vague and the whole proceedings are vitiated. The appellant has further raised the ground that Section 117 of the Customs Act provides for imposition of penalty not exceeding Rs. 1 lakh on a person, who has contravened the provisions of Customs Act or on a party in such contravention or fails to comply any provisions of the Act, which it was duty bound, and wh....