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2010 (8) TMI 940

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..... Advocate with Shri Brijesh Phatak, Advocate, Ms Aarti Bhide, Advocate For the Respondent : Shri N.A. Sayyad, JDR JUDGEMENT Per : Ashok Jindal These are three appeals arising out of a common order and are therefore being decided together. The appellant M/s. Inox India Ltd. (the exporter) filed an appeal against the imposition of redemption fine and the appellants M/s. Universal Traffic Co. (the .....

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..... CHA and the shipping line were also confirmed. Aggrieved by the impugned order, the appellants are before me. 3. Heard both sides and perused the records. 4.1 Shri. S.N. Kantawala, learned Advocate for exporter and the CHA submitted that redemption fine on the exporter cannot be imposed as neither the goods are available nor they have been allowed to export under any bond. In this regard this Tr .....

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..... Customs (Export), Nhava Sheva 2010 (251) ELT 444 (Tri. Mumbai), DCM Shriram Industries Ltd. & Ors. Vs. CC (Export), Nhava Sheva vide order No. A/239 to 241/10/SMB dated 01.06.2010 and M/s. Soham Logistics Pvt. Ltd. vs. CC(Export), Nhava Sheva vide order No. A/778-779/WZB/MUM/2009/SMB/C-IV dated 21.12.2009. 4.2Ms Arti Bhide, learned Advocate appearing for the shipping line submitted that the cont .....

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..... Kripa Ispat Pvt. Ltd. (supra) is squarely applicable to the present case. Accordingly, no redemption fine is leviable on the exporter and the exporter s appeal is allowed. 6.2With regard to CHA, the decision of this Tribunal in the case of N. Karim & Sons (supra), Soham Logistics Pvt. Ltd. and DCM Shriram Industries Ltd. & Ors (supra) wherein it was held that the CHA has acted on behalf of the ex .....

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..... shipping bill, the shipping company is liable for penalty. It was also considered by this Tribunal that penalty of ₹ 5,00,000/- on the shipping line is excessive. Accordingly, penalty on the shipping line has been reduced to ₹ 2,00,000/- (Rupees Two lakhs only) as observed by the Hon ble High Court of Bombay in the case of CSAV India vs. Union of India in Customs Appeal No. 57/2009 dat .....

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