9911796707
TMI Blog2009 (8) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... a value of USD 10,453.20 on M/s. Molton Brown Limited, London, UK, on Ex-Works Basis. Part quantities against this purchase order were dispatched on 18-4-2007 and this consignment was received from the Freight Forwarder to its Customs House Agent for processing the documents and for clearing the goods from Customs on 21-4-2007. Thus, a Bill of Entry was prepared and filed by the agent. However, certain discrepancies in terms of providing the catalogue, original invoice, purchase order, airway bill and declaration form were conveyed to the agent by the Customs Authorities on 28-4-2007. The petitioner at this stage found that the agent had committed certain errors while filling certain entries in the Bill of Entry. In these circumstances, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate appeal number shall be assigned by the registry on payment of requisite Court fee by the appellant within one week. Appeal (to be numbered). 2. Learned counsel for the appellant submits that the authorities below have wrongly imposed the fine and penalty upon the appellant even after recording categorical finding of fact that certain bona fide error occurred in the Bill of Entry filed by the agent and there was no intentional evasion of duty by the appellant. In this behalf, learned counsel refers to the following observation made by Commissioner of Customs (Appeal) : It is on record that the appellant has a status of a Five Star Export House and has accumulated around ₹ 15 crores under the served to India Scheme and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of this penalty are concerned. After realizing the aforesaid limitation on the part of the customs, we are of the view that it is a fit case where this court can issue such a direction. 4. As pointed out above, the appellant has an arguable case; the violation, if any, was of trivial in nature without serious consequences; that too was unintentional and bona fide mistake as recorded by the adjudicating authorities below; and keeping in view the status of the appellant, it would be rather in public interest that the matter is given quietus on the appellant depositing the aforesaid penalty and no other consequences should flow from there. 5. In these circumstances, we dispose of this appeal with direction to the appellant to pay th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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