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M/s Shree Precoated Steel Versus Commissioner of Customs (Export) , Nhava Sheva

2015 (5) TMI 957 - CESTAT MUMBAI

Confiscation of goods - Imposition of penalty on CHA - Redemption fine - Tribunal held that the appellant-exporter and CHA have completed all formalities and as the goods were handed over to the shipping agent, there is no control over the goods and therefore, in the circumstances, the appellant and CHA cannot be penalized - Held that:- Commissioner of Customs (Export) is directed to implement the order of this Tribunal within a period of three weeks and file the status report of such compliance .....

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This application under Rule 41 of CESTAT (Procedure) Rules, 1982 arises from Appeal No. C/1203/08-Mum, Final Order No. A/979-980/13/SMB/C-IV dated 18.12.2013. 2. The applicant is seeking the implementation of final order dated 18.12.2013 of this Tribunal against order of the Commissioner of Customs (Export), JNCH being order No. 102/2008 dated 14.8.2008, wherein without issue of LEO, the goods were loaded to vessel and sailed. Confiscation of the goods was ordered and as the goods were not avai .....

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oods were handed over to the shipping agent, there is no control over the goods and therefore, in the circumstances, the appellant and CHA cannot be penalized. So far the redemption fine is concerned, this Tribunal held that since the goods were not available, redemption fine cannot be imposed. Accordingly, the appeal was allowed with consequential relief. The impugned order of the Commissioner of Customs (Export) was set aside. 4. Pursuant to passing of the order by this Tribunal, the applicant .....

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e pendency of the miscellaneous application, letter dated 19.3.2015 has been issued from office of the concerned Commissioner (Export) with reference to order of the Tribunal dated 18.12.2013: - The Department has preferred an appeal before the Hon'ble High Court against the subject CESTAT order as substantial question of law is involved. Since the matter is subjudice, your request for release of six shipping bills cannot be considered at this stage. 5. The present matter is coming on the Bo .....

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