Home Case Index All Cases Customs Customs + AT Customs - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 283 - AT - CustomsConfiscation and imposition of penalty on the exporter and on the shipping line under Section 114(iii) of Customs Act, 1962. – “Let Export Order” issued late by one day - It is seen that the consignment for export was stuffed in the container in the factory of the exporter under the supervision of the Central Excise Officer. The necessary documents like invoice, packing list and ARE-1 Form were also filed by them. The consignment was examined by the officer of Central Excise, – The check list for the Shipping Bill was filed - it is clear that the exporter did not have any intention to export the container, which is in contravention of the Customs Act, 1962. There is no lapse on their part in the export of the goods. The goods had been exported under a letter of credit and they had received the remittance also. Since the export was under EPCG Scheme, there could be no reason for them not to export the goods in accordance with the provision of Customs Act, 1962. - There is no evidence of any incriminating conduct against the exporter. There is no implicatory allegation in the show cause notice and/or evidence against them so as to attract the provisions of Section 114(iii) of the Customs Act, 1962. – Penalty on exporter not imposable - it is evident that the Shipping Line have knowingly loaded the container on the vessel without having the Shipping Bill and “Let Export Order” on the Shipping Bill from the proper officer of Customs thereby violating the provisions of Section 40 of the Customs Act, 1962. By their conduct, they have rendered the goods liable to confiscation under Section 113(g) of the Customs Act, 1962 and rendered themselves liable to penal action under Section 114(iii) of the Customs Act, 1962. – But taking lenient view, penalty is reduced on shipping line – Since goods are not available for confiscation, redemption fine cannot be imposed
|