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2016 (1) TMI 1196 - AT - Customs‘Let export order’ - The container of stainless steel was loaded on the vessel MV Sima Touba on 1st September 2006 which sailed on the 2nd September 2006 whereas ‘let export order’ for the shipping bill was granted only on the 4th September 2006 - confiscation of goods with imposition of penalties - Held that: - any deviation in prescription relating to control over goods and conveyances before export or, in case of imports, till clearance for home consumption is not merely procedure. Nevertheless, the facts and circumstances of each case needs to examined before resorting to confiscation and penalty. The systems are engineered to account for legal responsibility for cargo under international conventions. It is in the interests of the custodian and ‘person-in-charge’ of the conveyance to ensure that all documentation is complete before handing over and taking over of containers. That such did not occur is more likely to be attributable to inadvertence. Nor can any motive be ascribed as containerized cargo are not, in the holding area or aboard the vessel, susceptible to ingress. The law itself mandates confiscation and penal action for such mis-adventure and, as long as the law remains on the statute book, it must be enforced. The imposition of penalty on the person incharge of the conveyance and, vicariously, therefore on the shipping agent cannot be faulted. However, considering the circumstances, the high penalty imposed in the original order and confirmed in the impugned order appears to be overkill. Accordingly, the penalty on M/s Albatross Shipping Ltd is reduced to ₹ 3,00,000. Penalty on the other two appellants are set aside - appeal disposed off - decided partly in favor of appellant.
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