Home Case Index All Cases Customs Customs + AT Customs - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 119 - AT - CustomsIllegible export - Goods in this case were loaded on the vessel without obtaining the Let Export Order. - The fact that the goods were loaded on the vessel and the vessel had left without obtaining the LEO is not disputed by any of the appellants. - penalties have been imposed by the Commissioner on the exporter, the CHA and the shipping line under Section 114 of the Customs Act - Held that:- since the goods are liable for confiscation under Section 113(g) of the Customs Act, the appellants are liable for penal action under Section 114 of the Customs Act. - Penalties imposed by the commissioner confirmed - redemption fine reduced.
|