9911796707
TMI Blog2017 (4) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... statements establish that the appellants were aware or participated in the procurement, packing or transportation of the goods - imposition of penalties not justified - appeal allowed - decided in favor of appellant. - C/707 to 711/2006 - A/86289-86293/17/CB - Dated:- 10-11-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri S N Kantawala, Advocate for the appellants Shri C Singh, Assistant Commissioner (AR) for the respondent ORDER Per CJ Mathew In these two appeals, M/s Freightwings and Travels Ltd and Shri DB Singh challenge the imposition of penalties on them under section 114 of Customs Act, 1962 by Commissioner of Customs (Export), Air Cargo Complex Mumbai in order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the customs house agent and its employee were held to have been aware of the fraudulent nature of the exports and hence subject to penalties totaling to ₹ 11,00,000 and ₹ 7,25,000 respectively. 4. It is the contention of Learned Counsel for appellants that the ingredients required for imposition of penalty under section 114 of Customs Act, 1962 are neither alleged nor evidenced in either the show cause notice or the impugned order. According to him, the appellants merely filed the shipping bills and there is no evidence oral or corroborative - that they were aware of the contents or of substitution of the invoice. It is his further contention that the goods had been subject to examination on presentation and that the offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962. 7. We observe that the show cause notice has not alleged that the appellants were aware of the contents or of the value and that it merely adverts that 30. Besides above, in the light of the findings of examination of the subject seven consignments and also the findings of the investigation conducted so far it appears that in respect of the aforesaid seven export consignments, presently under seizure, Shri N P George had provided the duly prepared invoices of M/s Quality Apparels Exporters Pvt Ltd to the concerned clearing Agent M/s Freightwings and Travels Ltd. wherein, the exporter had furnished all the material particulars of exports viz. description, value and quantity on the strength of which related shipping bills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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