TMI Blog2009 (12) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... sible and the shipping line failed to follow the Customs law, so far that CHA who was not having any control after the goods were gated in, the CHA alone cannot be held liable when the exporter has also been exonerated - penalty set aside - appeal allowed - decided in favor of appellant-CHA. - C/1180-1181/2008 - A/778-779/2009-WZB/MUM/C-IV/SMB - Dated:- 21-12-2009 - Shri Ashok Jindal, J. Shri S.N. Kantawala, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. ORDER These appeals filed by the CHA against the imposition of penalty of Rs. 50,000/- under Section 114(iii) of the Customs Act, 1962. 2. The facts of the case are that the exporter M/s. Reliance Industries Ltd. filed two shipping bills for exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e done or omitted to do any acts, which have rendered the said goods liable to confiscation under the provisions of Section 113(f) and (g) of the Customs Act, 1962. The exporter M/s. Reliance Industries Ltd., the shipping line M/s. Emirates Shipping Lines, the CHA M/s. Soham Logistic Pvt. Ltd. appear to have violated the above mentioned provisions of the Customs Act, 1962, thus rendering the export goods totally valued at Rs. 41,60,336/- FOB liable for confiscation under the provision of Section 113(f) and (g) of the Customs Act, 1962. They also appear to have rendered themselves to penalty under the provision of Section 114(iii) of the Customs Act, 1962. 3. During the course of adjudication, the Commissioner found that the e.mail dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained and they were only obtained on 26-12-2006 and the same were handed over to the shipping line and CHA came to know that the vessels has been sailed on 25-12-2006 and before that CHA tried to contact the shipping line but they did no respond. Moreover, CHA through their e.mail already gave a list to the shipping line that the shipping bill will be handed over at JNPT as early as possible. The adjudicating authority has not penalized the exporter on whose behalf the appellants are working, hence, the penalty on the appellants should not be imposed. He further relied on the observations made by the Commissioner with regard to the exporters, which are reproduced here as under :- However, the exporter s contention that they had complied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Export), Nhava Sheva vide Order No. A/429-431/2009/SMB/C-IV dated 30-7-2009 [2010 (251) E.L.T. 147 (Tri.-Mumbai).] (v) M/s. Mehta Export v. Commissioner of Central Excise, Mumbai vide Order No. A/124-125/09/C-IV/SMB dated 6-4-2009 - 2009 (247) E.L.T. 394 (Tribunal). He, further, submitted that CHA cannot escape from his liability as rightly held by this Tribunal in the above mentioned case laws and submitted that the appeal be rejected. 6. Heard. 7. I have gone through the submissions made by both sides. I find that it is an admitted fact that the goods have been loaded and exported without proper documents i.e. shipping line and LEO. The only question remains before me is that who is liable for such an act. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited supra at Sr. No. i), the facts are different in that case i.e. the CHA was in the knowledge that the documents were sent to the Range Superintendent for rectification and it was in the knowledge of the CHA that the same cannot be returned back before the date of the sailing of the vessel. In the instant case, the CHA has informed the shipping line that the shipping bill be handed over at JNPT office as early as possible and the shipping line failed to follow the Customs law, so far that CHA who was not having any control after the goods were gated in, the CHA alone cannot be held liable when the exporter has also been exonerated. Hence, I set aside the impugned order to the extent of imposition of penalty on the CHA. With these observa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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