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2015 (12) TMI 1478 - CESTAT MUMBAIExport of goods - exporter did not produce the Shipping bills before the proper officer of Customs for grant of LEO and hence the goods were not cleared for exportation - Confiscation of goods - Imposition of penalty - Held that:- exporter has no control over the goods, once the goods enter into the port of export. I also find that the matter is squarely covered by the decision of the Hon'ble Bombay High Court in the case of Commissioner of Customs (Export) Vs. Kusters Calico Machinery Ltd. [2010 (3) TMI 474 - BOMBAY HIGH COURT] Accordingly, following the ratio of Kusters Calico Machinery Ltd. (supra), I set aside the penalty imposed on the appellant-exporter - Decided in favour of assessee.
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