Case Law Details
Ashutosh Container Services Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
CESTAT Ahmedabad held that penalty imposed under Sub-Regulation 8 of Regulation 12 cannot be inclined for lack of due diligence on the part of the employee of CFS especially when the department did not find anything wrong when compared to employees of other CFS.
Facts- The present appeal has been preferred by the appellant, who has a CFS which has been declared as a customs area u/s. 8(b) of the Customs Act, 1962, and has been approved as a custodian of the said premises u/s. 45 of the Customs Act, 1962, vide Customs Notification No. 9/2007- dated 25.04.2007.
Based on intelligence that two Containers stuffed with cosmetics items were mis-declared as Baby diapers in IGM, were removed clandestinely from Ashutosh Container Services Private Limited (Ashutosh CFS) Mundra, by way of generating & producing bogus Customs documents viz. Bills of Entry, Invoice, and Packing list by certain importers for smuggling, action was taken for interception.
During the course of examination of goods it was noticed that the alleged bogus/ fake Bills of Entry No. 2564071 dated 11.09.2015 & 2569697 dated 12.09.2015 inscribed the name of M/s Season International Pvt. Ltd., Mumbai an M/s Intee Poly Pvt. Ltd., Mumbai as importers name, Custom Broker as M/s Briano Marine, for import of goods as declared “Baby Diapers”. It was found that cartons stacked in front rows only contained Diapers, while the cartons stacked behind the front rows were noticed containing Cosmetics of reputed brands viz. Nivea Body Lotion, Lomani Brand Deo Spray, Dove Brand Beauty Cream, Revlon Brand Colour Silk Beautiful Colour, Eskinol Natural Lemon Facial Cleanser.
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