2003 (11) TMI 196

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....ber (T)]. - The above appeals arising out of the order of the Commissioner of Customs, Kandla, are taken up for disposal together. 2.The facts are that M/s. Satyam Enterprises filed 8 DEEC Shipping Bills before the Customs authorities at Kandla for export of Indian Guargum treated and Pulverised. The exports are sought to be made on behalf of one M/s. Stonemann Mumbai, who applied for a DEEC li....

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....    Printing Ink. (H)       HDPE/DCPE/LLDPE/PP/Moulding (I)        Multiwall paper sacks with plastics liners (J)        Phenol. 3.Since the 8 Shipping Bills in question did not indicate that the export product did contain the above chemicals they (Shipping Bills) were con....

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....toms Act. 4.The Commissioner confirmed the allegations contained in the show cause notice. In the impugned order the Commissioner ordered de-logging of the 20 Shipping Bills already logged in the DEEC Book, imposed a penalty of Rs. 1 crore on M/s. Stonemann, Rs. 50 lakhs on M/s. Satyam Enterprises and Rs. 50 lakhs on Shri Mukesh Shah partner of M/s. Stonemann. 5.Heard both sides. 6.The Co....

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....ot be sustained. Secondly, we observe that there is no mis-declaration before any customs authorities as to the actual contents of the goods under exporter. The department holds that there was a mis-declaration before the ZALC. There is a separate enactment in the form of Foreign Trade Regulations Act and Rules made there-under to take care of such a situation. The Customs authorities cannot invok....