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2015 (4) TMI 345 - CESTAT MUMBAIConfication of goods u/s 113 - Penalty u/s 114 - goods exported without 'Let Export Order' of the proper officer under Section 51 of the Customs Act, 1962 - Held that:- In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - As regards the reliance placed by the learned AR in the case of Nichrome India Ltd. (2009 (7) TMI 648 - CESTAT, MUMBAI), the other coordinate benches, even after referring to the said judgment granted relief to the assessee relying on the Bombay High Court Division Bench judgment in the case of Kusters Calico Machinery Ltd. (2010 (3) TMI 474 - BOMBAY HIGH COURT). Therefore, the judgment in the case of Nichrome India Ltd. (2009 (7) TMI 648 - CESTAT, MUMBAI) stand overruled. - in the facts and circumstances of the case, the appellant-exporter should not have been imposed any penalty, particularly when the shipping line was imposed with a penalty in the same case. - Decided in favour of assessee.
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