9911796707
TMI Blog2021 (11) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the learned Customs, Excise and Service Tax Appellate Tribunal, EZB, Kolkata. The Revenue has raised the following substantial questions of law for consideration : i) Whether the Learned Tribunal acted against the provisions of Section 114 of the Customs Act, 1962, where a clear case has been made out by the Department showing the omission and dereliction committed on the part of the said Respondent during the time of the export of the said consignment leading to seizure of red sanders in the container of the Respondent. ii) Whether the Learned Tribunal acted with perversity in coming to the conclusion that the seal of the Respondent has been tampered with during the inspection of the goods when admittedly it appears from the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order in original dated 24th February, 2015 passed by the Commissioner of Customs (Port), Kolkata. The adjudicating authority imposed penalty of Rs. 50 lakhs on the respondent. Separate penalty was also imposed on the Director of the respondent which order appears to have attained finality as the Director of the company did not challenge the said order. The respondent preferred appeal before the Tribunal. The Tribunal, on going through the facts, pointed out that there is no evidence on record to indicate that the respondent had knowledge of the contraband being sent in the container. Furthermore, it noted that the goods were being transported in terms of the Multimodal Transportation of Goods Act, 1993 under which the responsibility has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Thereafter, the container was opened in the presence of all concerned as mentioned in the Panchanama. Thus, at the earliest point of time, there was nothing to connect the respondent company with the presence of the contraband inside the container which was admittedly sealed in the factory premises by the jurisdiction Central Excise Officer. Further, statement under Section 108 of the Act was recorded and the Superintendent of the Central Excise who had examined the goods had in no uncertain terms stated and confirmed his signature appearing in the ARE-1 and that it was genuine. Further, the said officer stated that he was present at the factory premises of the respondent/exporter at the time of stuffing of the goods in the container and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modes of transport under a multimodal transport contract, from the place of acceptance of the goods in India (which was the factory premises of the respondent/exporter) to a place of delivery of the goods outside India. Section 2(l) defines multimodal transport contract to mean a contract under which a multimodal transport operator undertakes to perform or procure the performance of multimodal transportation against payment of freight. Section 2(m) of the Act defines multimodal transport operator to mean any person who (i) concludes a multimodal transport contract on his own behalf or through another person acting on his behalf; (ii) acts as principal and not as an agent either of the consignor, or consignee or of the carrier participatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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