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2017 (5) TMI 1066 - CESTAT, AHMEDABADPenalty u/s 114(iii) of the CA, 1962 - without having Let Export Order (LEO) and before completion of the assessment of the shipping bill filed, the container was loaded on the vessel and shipped on 23.11.2006 - Held that: - there is nothing on record to indicate involvement of the CHA in export of the container before assessment of the shipping bill or LEO issued by the Custom Department - in absence of a positive role of CHA for export of cargo without LEO or before assessment of the shipping bill penalty cannot be imposed on them u/s 114(iii) of the CA, 1962 - penalty set aside - decided in favor of appellant-CHA.
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