GEORGE JOSEPH Vs. COMMISSIONER OF CUSTOMS (EXP.)

JUDGEMENT

(1.) THE appellant, namely M/s. Ashte Logistics Ltd., is in appeal against the impugned order imposing various penalties under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations, 2009 and Section 158(3) of the Customs Act, 1962 and penalties on the co -appellant of Rs. 1 lakh each under Section 117 of the Customs Act, 1962. The brief facts of the case are that at the time of filing of application as CFS the area covered under Survey No. 117 was not granted to the appellant, but later on it was found that the appellant are operating from Survey No. 117 also. Therefore, impugned proceedings were initiated. Accordingly, penalties were imposed.

(2.) THE ld. counsel on behalf of the appellant submits that while filing their application for registration as CFS they made reference of Survey No. 117 but same was not entered in the registration. It was their bona fide mistake that they operated from Survey No. 117 also. So, no penalty is imposable. It is further argued that penalty under Section 158 of the Customs Act, 1962 is not imposable.

(3.) THE ld. counsel failed to produce the copy of application for registration. Moreover, in the Registration certificate Survey No. 117 was not entertained, therefore, although the appellant may have applied for Survey No. 117 but without they have been granted to operate from works from Survey No. 117, the appellant is not entitled to operate from Survey No. 117. In these circumstances, I do not find any infirmity with the impugned order. Further, penalty on the appellant are highly excessive, therefore, the same is reduced to 50% in the case of M/s. Ashte Logistics P. Ltd. The contention of the appellant is that penalty under Section 158 is not imposable. I do not agree with this contention. Therefore, I hold that penalty under Section 158 is rightly imposable. Penalty on Shri George Joseph and Shri Chandrakant Thakkar are reduced to 25% each.