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TMI Blog2015 (12) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... . 113/CA/LIC of the appellant by a Common order No-A-317-318/KOL/2010 dt 01/04/2010 appeal filed by the appellant was rejected by this bench. Appellant took this order to the Hon'ble Kolkata High court and by order dt 11/05/2015 in GA No. 3282 of 2010 / CUSTA 10 of 2010 High court remanded the matter to this bench and also ordered to the Customs authority to provide a compensation of Rs. 5 lakhs to the appellant. 2. Sh. Arijit Chakraborty (Advocate) appearing on behalf of the appellant in remand proceedings argued that appellant filed a Bill of entry No. 2592 dt 10/07/2006 as Sirkar on behalf of M/S. S.B. international and produced a forged test certificate dt 17/07/2006 from Director of central Food laboratory (CFL) and got the bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appellant to make enteries on behalf of another CHA. Learned AR thus strongly defended the order passed by the adjudicating authority and argued that appellant has violated the provisions of sec 132 & 146 of the customs Act 1962 by not filing IGM and also drawing a sample without the presence of custom officer. That appellant also forged the report of CFL and unathorisedly made entries in the Registers. 4. Heard both sides & perused the case records. The issue involved in these proceedings is whether penalty of Rs. 1 lakh has been correctly imposed upon the appellant. Under Sec 112 of the Customs Act 1962 and whether Identity card of the appellant has been correctly revoked by the Adjudicating authority. 4.1 So for imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Test Memo No. 444/2006 dated 22-07-2006 upon unauthorized transshipment of consignment into Indian territory. Upon admission of his above acts and guilt in a statement dated 27/07/2007 Sri. Ashis Kumar Bose was arrested on 27/07/2006 and was remanded by AddI C.J.M. Bongaon to judicial custody and later was released on bail on 21/08/2006 with direction to report to the investigating officer. Sri Bose further confirmed his earlier Admissions in his statement dated 18/09/2006. Sri Ashis Bose later denied allegations against him in his reply dated 21/11/2006 to the S.C.N. and confirmed that he is an employee of M/s. Lee and Muirhead private Limited but assisted Sri Apurba Roy, a Sircar of M/s. S.B. International and at Mr. Roy's inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 132 of Customs Act, 1962. In another case Sri Bose submitted bill of Entry No. 2697 dated 21.07.2006 unauthorisedly without any import manifest and got the samples drawn without presence of Custom Officer upon transshipment and unauthorized loading on Indian trucks." 4.2 In view of the above observations we find no reason to interfere with the imposition of penalty Rs. 1 lakh upon the appellant ordered by the Adjudicating authority under Sec 112 of the Customs Act 1962 and the same is upheld. 5. So for as revocation of appellant's identity card No, 113/CA/LC is concerned , it has been rightly argued by the Learned Advocate that no show cause notice has been issued by the appropriate authority issuing such card, to revoke t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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