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2009 (12) TMI 809 - AT - CustomsImposition of penalty on CHA u/s 114(iii) of the CA, 1962 - goods have been loaded and exported without proper documents i.e. shipping line and LEO - case of Revenue is that it is the duty of the CHA to be vigilant not to load the goods on the vessel without obtaining the LEO and the CHA along with shipping line, both are liable for penalty - Held that: - It is true fact that when the goods are gated in, the goods are beyond the control of the CHA and the exporter - In the instant case, the CHA has informed the shipping line that the shipping bill be handed over at JNPT office as early as possible and the shipping line failed to follow the Customs law, so far that CHA who was not having any control after the goods were gated in, the CHA alone cannot be held liable when the exporter has also been exonerated - penalty set aside - appeal allowed - decided in favor of appellant-CHA.
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