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TMI Blog2017 (8) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... g machines and other house hold goods of foreign origin were imported into India in the guise of Chick Peas which were seized. The container containing the seized goods was illegally diverted to a secret place enroute from Tuticorin Port to CFS and attempted to be unloaded in contravention of provisions of the Customs Act, 1962. On the night of 18.05.2007, on receiving intelligence that the container has been removed from the port and has been taken to Raja CFS and that such container has been actually moved in an un-authorized manner by one V. Selvakumar to his premises for the purpose of unloading the imported car etc., which were not declared in the import documents, the officers of DRI, Tuticorin visited the premises. On reaching the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that one Shri Manikkaraj, Managing Partner of M/s. SMT Logistics, his friend who does not have a CHA license is doing import and export customs clearance using the CHA license of M/s. International Cargo Agents for which an amount of Rs. 500 for each export and Rs. 750/- for each import is given. That Shri Kannan of M/s. SMT Logistics used to come to SMT Logistics for obtaining signature and on 18.05.2007 Shri Kannan phoned and told that a container loaded with chick peas has to be moved to Raja CFS for which shifting permission has to be obtained. He also told that the original documents would be available on Monday (21.05.2007) where upon the Bill of Entry could be filed for customs clearance and at that time he would obtain Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice was issued and after due process of law, the original authority in respect of the appellants in these three appeals imposed penalty of Rs. 1,00,000/- on M/s. International Cargo Agents and M/s. SMT Logistics (CIF) and penalty of Rs. 50,000/- on M/s. Trans Asian Shipping Services (P) Ltd. Aggrieved by such order of imposing penalty, appellants now before the Tribunal. 6. At the time of hearing the Ld. Counsel Shri Ashok Kumar appearing on behalf of M/s. International Cargo Agents submitted that they had no involvement in the alleged act of import. They had only given a letter requesting for permission for removing the container from the port to CFS till it is duly cleared by customs. That they have not filed the Bill of Entry an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ick peas and the same would not have come to light but for the intervention of the DRI. 8. We have considered the submissions made by both sides and also perused the records. At the outset, it has to be stated that the Commissioner has imposed penalty of Rs. 1,00,000/- under Section 117 of the Customs Act, 1962. During the relevant period (prior to 10.05.2008) the maximum penalty that can be imposed under that Section is Rs. 10,000/- and therefore the penalty imposed in our view is highly excessive. The appellant shave issued a letter requesting for permission to move the container specifically to Raja CFS. The letter head is that of the appellant. The strong contention of the Ld. Counsel for the appellant is that the appellant had no cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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