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2009 (3) TMI 395 - AT - CustomsExport/loading on vessel goods without “let export order” – Penalty – Exporter having no knowledge about same, not being informed by shipping line, but filing shipping bill before those dates - The exporter were not going to gain anything by loading the containers without customs clearance. The goods under export were neither prohibited good nor Customs duty was attracted upon their export. There is also no misdeclaration of any kind alleged in the Shipping Bill, which was filed before loading of the consignment on the vessel. - The conduct of the exporter in the present case does not indicate that they had acted deliberately in defiance of law or were guilty of conduct contumacious or dishonest or acted in conscious disregard of their obligation. - The subject goods, loaded on the vessel without the “Let Export Order from the proper officer of Customs, were not placed under seizure or were not assessed provisionally at the time of export. – Confiscation and fine is set aside - the responsibility of the physical loading of the containers is primarily of the Shipping Line - The Shipping Line should have “Shut Out” the consignment included in the loading list, for which the Shipping Bill duly passed by the proper officer of Customs was not handed over to it. But they failed to do. Hence, the penalty is imposable on them for violating the provisions of Section 40 of the Customs Act, 1962. However, taking into consideration the submissions made by the Shipping. Line, I am inclined to take a lenient view and accordingly reduce the penalty from Rs. 7,00,000/- to Rs. 3,50,000/-. - The appeal filed by the exporter is allowed in full. The appeal filed by the Shipping Line in partially allowed
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