9911796707
TMI Blog2003 (11) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the order of the Commissioner of Customs, Kandla, are taken up for disposal together. 2.The facts are that M/s. Satyam Enterprises filed 8 DEEC Shipping Bills before the Customs authorities at Kandla for export of Indian Guargum treated and Pulverised. The exports are sought to be made on behalf of one M/s. Stonemann Mumbai, who applied for a DEEC licence. On verification the Customs auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; HDPE/DCPE/LLDPE/PP/Moulding (I) Multiwall paper sacks with plastics liners (J) Phenol. 3.Since the 8 Shipping Bills in question did not indicate that the export product did contain the above chemicals they (Shipping Bills) were converted into Free Shipping Bills and exports were allowed. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in the show cause notice. In the impugned order the Commissioner ordered de-logging of the 20 Shipping Bills already logged in the DEEC Book, imposed a penalty of Rs. 1 crore on M/s. Stonemann, Rs. 50 lakhs on M/s. Satyam Enterprises and Rs. 50 lakhs on Shri Mukesh Shah partner of M/s. Stonemann. 5.Heard both sides. 6.The Commissioner imposes penalties under Section 114 of the Customs Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion before any customs authorities as to the actual contents of the goods under exporter. The department holds that there was a mis-declaration before the ZALC. There is a separate enactment in the form of Foreign Trade Regulations Act and Rules made there-under to take care of such a situation. The Customs authorities cannot invoke the provisions of the Customs Act to impose penalties for some mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
