2023 (10) TMI 361

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....R R. MURALIDHAR The appellant is a logistic service provider for import and export of goods. In respect of one consignment imported by M/s Great Overseas, they have filed IGM on 31/1/2013. In the IGM they have declared the description of goods as assorted chappals. This declaration was supported by the description given in the Bill of Lading. Subsequently, as per the request of the proprietor of....

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....oods inside the container when the IGM was filed or when the amendment to IGM was filed. The appellant has simply gone by the details given in the Bill of Lading at the time of filing the IGM. He submits that investigation has not revealed any specific role played by the appellant. Accordingly, he submits that the penalty of Rs. 2,00,000/- each imposed under section 112(b) and under section 114AA ....

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.... got the amendment done only on the basis of instructions received from the proprietor of M/s Great Overseas, Mr M.A. Mujahid which is also confirmed by him in his recorded statements. Therefore, there cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. However, I find that this is a case of negligence on their part to specifically not to pose any query ....