2025 (8) TMI 21

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.... -<br>Customs<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.S.Renganathan For the R-1 & R-2 : Mr.N.Dilip Kumar Senior Standing Counsel ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the respondents 1 and 2 and after dispensing with the notice on the third respondent as no adverse orders are going to be ....

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....-TTN(CUS)-APP filed by M/s Sri Sairam Agro Foods, (appellant -1/exporter), Trichy is rejected as the appellant has not fulfilled the conditions stipulated under Section 128 of the Customs Act, 1962 as the Appeal has been filed beyond prescribed time limit. 15.2. The appeal A.No.C24/29/2024-TTN(CUS)-APP filed by M/s Pentagon Shipping Service, (appellant -II/Customs broker), Tuticorin is allowed. ....

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....Lakhs Fifty Thousands Only) on the Exporter, M/s. Sri Sairam Agro Foods, under section 114AA of the Customs Act. 1962 for intentionally mis-declaring the entire Cargo as "Indian Small Onions" thereby rendering the goods liable for confiscation Under Section 113 of the Customs Act, 1962. 6. I impose a Redemption fine of Rs. 2,50,000/- (Rupees Two Lakhs Fifty Thousands Only) on the exporter M/s. S....

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....en falsely implicated. 5. On the other hand, the learned Senior Standing Counsel for the respondents 1 and 2 would draw my attention to para 10.1 of the aforesaid Order-in-Original, which reads as follows: "10.1 M/s. Sri Sairam Agro Foods, Trichy, the Exporter, vide their letter dated 13.02.2024 have accepted the fact that Big Onions and Small Onions were mixed in the cargo attempted for export....