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Documents citing M/S. P.S. Bedi & Co. vs C.C., New Delhi on 17 April, 2001

Somaiya Shipping Clearing Pvt. Ltd., ... vs Commissioner Of Central Excise on 2 December, 2005

7. In the facts and circumstances of the case, we reduce the personal penalty of Rs. 50,000/- imposed on Sunday Exports Ltd. to Rs. 25,000/-, which already stands deposited by them in terms of the stay order. We do not find any valid reason for imposition of separate penalty on the Director of Sunday Exports Ltd. Similarly there is nothing in the impugned order of the commissioner to justify imposition of penalty on the clearing agent. Tribunal in the case of P.S. Bedi & Co. v. CC, New Delhi has held that in the absence of any incriminating evidence against the custom house agent while filing the Bill of Entry on the basis of records made available by the importer, no penalty can be imposed under provisions of Customs Act. In view of above, we set aside the impugned order imposing penalty upon the all other three appellants.
Customs, Excise and Gold Tribunal - Mumbai Cites 4 - Cited by 3 - Full Document
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