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2010 (6) TMI 766 - AT - CustomsConfiscation - redemption fine - the container was loaded on the vessel without obtaining LEO on 21.05.08 and the vessel was sailed on the same day but the LEO was obtained on 22.5.08 - Held that: - the Commissioner has found that the exporter has not faulted or played any role for loading of the container on board the vessel without LEO. The delay on the part of the ship line which rendered the subject goods are confiscated are beyond the control of the exporter but he held as the goods were loaded without permission of the proper officer but goods were liable for confiscation and confiscated the goods - It is well settled law in the case of Shiv Kripa Ispat Pvt. Ltd. (supra) that when the goods are not available and are not exported under any bond, redemption fine cannot be imposed - redemption fine set aside. Penalty on CHA - Held that: - CHA has acted on behalf of the exporter and in this case the exporter has not been penalized as it was observed that the exporter has not played any role on board the vessel without LEO - Moreover the CHA had informed the shipping line in advance that the documents will be handed over to the shipping line on 22.05.2008 and the only fault of the shipping line, who loaded the vessel without obtaining LEO from the proper officer - penalty on CHA set aside. Penalty on shipping line - Held that: - it is an admitted fact that the shipping line has loaded the container on the vessel without obtaining LEO by contravening the Custom laws. For such an act, they are liable for penal action - penal upheld. Appeal allowed - decided partly in favor of appellants.
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