9911796707
TMI Blog2009 (7) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... Co., a Custom House Agent based at Mangalore, seeking waiver of pre-deposit of penalty of Rs. 50,00,000/- (Rupees Fifty lakhs only) imposed on them under Section 112(a) of the Customs Act, 1962 (the Act) vide the impugned order. The facts of the case are that M/s. Shree Renuka Sugars Ltd., Belgaum (SRSL) had cleared three consignments of raw sugar under cover of Bills of Entry No. 76, 77 and 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Custom House Chemical Laboratory, Cochin. The sucrose content was found to be 98.9% as per the report received from Chemical Examiner, Customs House. Subsequently, the authorities ascertained from the Custom House Laboratory that the correct value as per the report was 98.1%. Investigation was initiated to find out as to who had tampered with the test report to enable the importer gain und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he employees of the appellant CHA were aware of the actual value that appeared in the untampered test report. He also found that the employees of the CHA had been in touch with the importer in connection with the test report which would disentitle them to the exemption benefit. The authorities also recovered an e-mail message dated 23-11-2005 exchanged between an executive of the importer and an e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
