2022 (2) TMI 210

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..... r the appellants Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER This rectification of mistake application has been filed by the appellant-assessee for rectification of Final order No. 51797 - 51800/2021 dated 08.09.2021 passed in Customs Appeal No. 52234 of 2019-CU.(SM) with other appeals of co-noticees. 2. The issue involved in the appeal was that the appellant -CHA f .....

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..... pellant and other co-noticees filed appeal before the Commissioner (Appeals), wherein the Commissioner (Appeals) was pleased to reject the appeals. This Tribunal vide the aforementioned final order after appreciating the evidences and allegations and their defence observed that these appellants have not made profits and/or participated in the profits to be made in the export of prohibited goods. R .....

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..... , alongwith PAN card of the exporter which have been found to be correct by the Department during investigation. It is further stated that on one instance, the appellant CHA had opportunity to look at the goods and same were found to be in order. Further, the appellant CHA have taken all reasonable care for verifying the identity and address of the exporter. Further, there is no requirement to phy .....

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..... quisite for imposition of penalty under Section 114 of the Customs Act, 1962. 7. Learned Authorised Representative appearing for the Revenue opposes the RoM application and urges that he same be dismissed. He further states that the appellant is trying for review / rehearing of the appeal, which is not permissible. 8. Having considered the rival contentions and after going through the record, I .....

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..... the attempted export of the prohibited goods, by the exporter. However, there has been element of negligence and/or vigilance on their part which has facilitated attempted exported of prohibited goods. 9. Accordingly, I find that there is no error in the final order. In view of the above, I hold that there is no merit in the RoM application, the same is dismissed. (Pronounced on 02.02.2022).
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