9911796707
TMI Blog2007 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... t was stuffed and sealed inside the containers –dept already has given a certificate which clearly exonerates the appellants - Commissioner has not applied his mind in and has not given any definitive finding - entitled for refund of the penalty - C/256-258/20 - 1201-1203/2007 - Dated:- 18-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: S.L. Peeran, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no way connected with the stuffing of the cargo into the containers which were done at the Customs/Central Excise notified/bonded warehouse/stuffing stations by the shipper/exporter in the presence of Customs/Central Excise officers. They have taken a detailed defense which has been recorded in Paragraphs 43 to 48 of the impugned order, but the Commissioner has not given a detailed finding except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the penalty has been set aside. In that case it was noted that the containers belongs to the appellant who had supplied the same to the shippers to be taken to their premises for stuffing the same with the consignment, and that the same was brought back to the docks, duly stuffed, locked and sealed in the presence of Customs officers. Therefore the appellants cannot be held responsible for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainer to the Shipper/Exporter has been exonerated. The Commissioner has not applied his mind and has not given any definitive finding. The impugned order is not sustainable in law and therefore the same is set aside by allowing the appeals with consequential relief. The appellants are entitled for refund of the penalty which has been deposited by them in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
