9911796707
TMI Blog2017 (9) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... f the present container, the appellant was not involved. When it is so, then levy of the penalty is looking on the higher side. By keeping in mind the doctrine of equality, justice and good conscious, penalty reduced to ₹ 15,00,000/-. Appeal allowed - decided partly in favor of appellant. - Customs Misc. Application No.61862/2013 & Customs Misc. Application No.60650/2013 in Customs Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. From the record, it was found that on earlier occasion, about one month, another container was cleared by the appellant, which came in the name of same firm, M/s. Planet Overseas. 3. In these circumstances, the penalty of ₹ 30 lakh (Rupees Thirty Lakh) was levied on the appellant, who is a CHA licence holder. Being aggrieved, the present appeal has been filed. 4. With this backgro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only when deliberately some incorrect documents in transaction were filed. In the instant case, no documents were filed at all. 5. Regarding the penalty under Section 117, he submits that if the appellant has failed to follow KYC norms prescribed under the Circular No.9/2010-Customs dated 8.4.2010, then the penalty can be levied. In the instant case, no documents were submitted by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karandeep Singh, Proprietor of M/s. Planet Overseas. 7. After hearing both the sides and on perusal of the record, it appears that on an earlier occasion, the appellant has cleared the consignment, which was meant for M/s. Planet Overseas (Mr. Karandeep Singh, Proprietor). The said documents were not the proper documents somehow the consignment was cleared. The appellants has failed to discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
