TMI Blog2009 (4) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-2006 and the third one on 3-4-2006. Let Export Order for the goods covered by the third shipping bill was given on 12-4-2006 and the goods were shipped on 9-4-2006. Obviously, the goods were exported prior to issuance of Let Export Order. On the basis of a finding to this effect, the department issued a show-cause notice dated 8-1-2008 under Section 124 of the Customs Act, wherein the exporter and their CHA were sought to be penalised under Section 114(iii) of the Customs Act on the ground that they had, by their commissions/omissions, rendered the above goods liable to confiscation under Section 113(g) of the Act. The goods were proposed to be confiscated also. The show-cause notice contained a proposal to impose penalty on the Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same. It is abundantly clear from these provisions that an exporter who has filed shipping bill, has to wait for permission of the proper officer of customs for clearance and loading of the goods for exportation. In the instant case, the Let Export Orders were issued on 10-4-2006 and 12-4-2006 whereas the goods were shipped on 9-4-2006. Evidently, the exporter committed breach of Section 51 of the Customs Act. Nevertheless, the learned Commissioner has chosen not to impose any penalty on them and the department has chosen not to file any appeal against the Commissioner s order. The grievance of the exporter is that the Commissioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be penalised under Section 114(iii) of the Act on the ground that, by commissions or omissions, they rendered the goods liable to confiscation. In this appeal, the CHA says that they were not aware of the sailing of the vessel on 9-4-2006. Any claim by an exporter or his CHA that he was not aware of export of the goods cannot be accepted as it defies logic and the express provisions of law. The manner in which a CHA should function in relation to any goods for import or export has been provided under the Customs House Agents Licensing Regulations, 2004. The obligations of a CHA are wide enough to extend upto the point of export of goods as in the present case. The appellant cannot plead ignorance of the date of shipment of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
