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M/S. Swift Cleford Agency Pvt. Ltd vs Commissioner Of Customs (Mulund Cfs & ... on 7 April, 2016 cites

Jupiter Exports, M.R. Exports, ... vs Commissioner Of Customs, Chennai And ... on 11 October, 2001

In this support he relies upon the case law of Vetri Trading & Exports Vs. Commr. of Customs, Chennai 2008 (228) E.L.T. 447 (Tri.-Chennai). As regard penalty imposed upon other appellant CHA M/s. Swift Cleford Agency Pvt. Ltd., he submits that the dispute involved in the case is that the appellant exporter has not obtained NOC from CBN, Gwalior and produced the same before Customs authority. On this issue, no guilty is involved on the part of CHA. The CHA immediately, when came to know about the requirement of NOC, informed the exporter. He submits that whether NOC for Alprazolam tablets is required was beyond their knowledge. He submits that there is no other discrepancy in the documents of export handled by CHA such as mis-declaration etc. Therefore the CHA is not liable for penalty. In support he placed reliance on following judgments:
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 5 - Cited by 14 - Full Document
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