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2013 (7) TMI 80 - CESTAT MUMBAIPenalty under Section 114(iii) of the Customs Act imposed - consignment was loaded on the vessel and vessel was sailed on 26.1.2007 without obtaining Let export order - Held that:- After going to the port area, the CHA exporter have no control over the goods as held by the Tribunal in the case of N. Karim & Sons. Therefore, the appellant namely M/s. Falcon International and M/s Venkatesh Agencies being exporter and CHA respectively are not liable to be penalized under Section 114(iii) of the Customs Act, 1962. Accordingly penalty on both the appellants have been dropped. As the appellant M/s. Falcon International has not violated the provisions of the Customs Act, therefore goods are not liable for confiscation. Accordingly, redemption fine imposed on the appellant is also waived. With regard to the penalty on M/s Albatross Shipping Ltd., it is the shipping line who loaded the goods without obtaining Let export order, therefore, they have violated the provisions of Section 40 of the Customs Act, 1962. Therefore, they are liable to be penalized. But in the case of CSAV Group Agencies (India) P. Ltd. [2009 (7) TMI 165 - HIGH COURT OF JUDICATURE AT BOMBAY] penalty was reduced to 40% by the adjudication authority. Therefore the penalty in the present case is also be reduced to 40%.
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