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M/s Natural Sugar & Allied Industries Ltd. Versus Commissioner of Customs (Export) , Nhava Sheva

2015 (12) TMI 1478 - CESTAT MUMBAI

Export of goods - exporter did not produce the Shipping bills before the proper officer of Customs for grant of LEO and hence the goods were not cleared for exportation - Confiscation of goods - Imposition of penalty - Held that:- exporter has no con .....

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0 (3) TMI 474 - BOMBAY HIGH COURT] Accordingly, following the ratio of Kusters Calico Machinery Ltd. (supra), I set aside the penalty imposed on the appellant-exporter - Decided in favour of assessee. - Appeal No. C/87851/14 - Dated:- 9-6-2015 - Shri .....

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d., against Order-in-Original No. 12/2013-14 dated 25.3.2014 passed by the Commissioner of Customs (Export), JNCH, Nhava Sheva whereby a penalty of ₹ 5 lakh was imposed under Section 114(iii) of the Customs Act, 1962. 2. The brief facts of the .....

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id goods arrived at the port on 11.5.2007. The shipping bills were submitted to Customs on 14.5.2007 and the Let Export Order (LEO) was also made on 14.5.2007. However, it came to light that the containers were loaded on the vessel and it sailed from .....

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and hence the goods were not cleared for exportation. The exporter including the CHA and shipping line were called upon to explain as to why the subject goods totally valued at ₹ 1,72,59,790/- FOB should not be confiscated under Section 113(g) .....

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(iii) of the Customs Act. 2.1 Being aggrieved, the appellant is in appeal before this Tribunal. 3. The learned Counsel for the appellant submits that when the goods are stuffed at factory site and dispatched to the port for further processing of ship .....

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out completing the customs formalities by the CHA, hence it is only the risk and responsibility of the shipping line and the appellant exporter is nowhere responsible for the act done by the shipping line. Accordingly, he prays for setting aside the .....

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