2023 (7) TMI 1361

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....nd Hon'ble Mr. Somesh Arora (Judicial) For the Appellant : Shri Paresh Sheth & Arun Goyal, Advocate. For the Respondent : Shri Himanshu P. Shrimali, Superintendent (Authorized Representative). ORDER PER : RAJU This appeal has been filed by Eden Overseas, Uday Pvc, Shri Kishor Vikrambhai Patel, Shri Vipul Shershiya, Shri Ganesh Maganbhai Shershiya and Shri Kamal Borar. 2. Learned ....

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.... the records suggest that the transporter has admitted his connivance and role in substitution of the goods after clearance of container. In these circumstances, he pleaded that no penalty can be imposed. 2.2 The Counsel appearing for Shri Kamal Borar pointed out that he is only a Shipping Line Agent and his role was limited to supplying the container. There is no confession on the part of the ....

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....6 which was used for transportation of prohibited goods i.e. red sander wood logs is also liable for confiscation under Section 115(2) of the Customs Act, 1962." It is apparent that even show cause notice does not allege any active knowledge of the appellants nor does it point to any act or omission on the part of these appellants. Section 114(i) of Customs Act, 1962 reads as follows: ....