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2015 (1) TMI 119 - BOMBAY HIGH COURTPenalty on CHA - Goods being loaded on foreign going vessel without having obtained the necessary LEO from the Customs - Held that:- Tribunal has considered all relevant facts and in particular, relied upon its own decisions in identical matters where CHA such as the Appellant have been imposed penalty for the goods being loaded on foreign going vessel without having obtained the necessary LEO from the Customs. The Tribunal also relied upon the Customs Manual which specifically casts an obligation on the exporter or his agent to have the goods examined by the Customs. In this case, the CHA was obliged to present the goods to the shed appraiser (export) in docks for examination and it is only after examination of the goods that an LEO is passed. In this case, the impugned order records the fact that the Appellant was at all times aware that the vessel was to sale out of India on 9th October, 2009 and, therefore, ought to have ensured that the goods are examined before they are loaded on to the foreign going vessel. The alternate submission in respect of absence mens rea was also considered by the Tribunal and on interpretation of Section 114 of the Act recorded a prima facie finding that there is no requirement of mens rea under Section 114 of the Act. The reliance upon the admission of an appeal by this Court from an order of the Tribunal at the final hearing for purposes of dispensing with predeposit is inappropriate. In fact, the Tribunal had held against the Appellant on a similar facts and, therefore, this itself would warrant a deposit. - deposit of 25% of the penalty of ₹ 7 lakhs imposed upon the Appellant is reasonable in the present facts. Thus, no substantial question of law arises for consideration - Decided against the appellant.
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