Case Law Details
MSK Shipping & Logistics Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
Introduction: This article dissects the intricacies of the legal battle between MSK Shipping & Logistics Pvt Ltd and C.C.-Mundra, as adjudicated by CESTAT Ahmedabad. The case revolves around penalties imposed on MSK Shipping & Logistics and its employee, Shri Rajesh Khimani, for their alleged involvement in a red sanders smuggling attempt.
Detailed Analysis:
1. Case Background: MSK Shipping & Logistics Pvt Ltd, a customs broker, faced penalties under Section 114 (i) and Section 114 AA. The charges stemmed from a smuggling attempt involving the replacement of wash basins with red sanders in containers meant for export.
2. Penalty Imposition: The Adjudicating Authority imposed substantial penalties, alleging that MSK Shipping & Logistics failed to inform customs authorities immediately upon discovering the red sanders smuggling. The penalties were reduced on appeal to Rs. 3 Lacs and 1 Lac against MSK Shipping & Logistics and Rs. 3 Lacs and Rs. 1 Lac against Shri Rajesh Khimani.
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