2026 (7) TMI 468

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.... Authorized Representative for the Respondent ORDER PER R. MURALIDHAR When the appeal was taken up for hearing, the Ld. Authorized Representative for the Revenue submits that the Commissioner (Appeals) has dismissed the appeal on the sole ground that the same was filed with a delay of 20 days after the normal period of 60 days had expired. Therefore, he submits that the matter may be rema....

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....ss. On 04.02.2020, for 60 MT crude rice bran oil imported by the importer M/s. Arghodeep Construction Pvt. Ltd., they filed the Bill of Entry No. 6743071 through their CHA. After the Customs Duty was paid, admittedly the goods were removed of the Customs area without the Out of Charge clearance being given by the Customs Officials. Only on this ground, Show Cause Notice was issued to the Importer,....

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....sult in contravention of the provisions of Customs Act, 1962. She submits that since 2020 the vehicle of the appellant is in the custody of the Customs Department and the appellant is not in a position to carry on his transportation business, in the absence of this vehicle. She prays that the confiscation and consequent presumption filed may be set aside. She also prays that the penalty of Rs.1,00....

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....ty about the direction given to the appellant in respect of the movement of the goods, which has resulted in moving out consignment without the Out of Charge being issued by the Customs officials. This shows that the present appellant who is the transporter, has simply followed the directions/instructions of the importer and the CHA without waiting for the Out of Charge documents. While this is de....