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2015 (12) TMI 1478 - CESTAT MUMBAI

2015 (12) TMI 1478 - CESTAT MUMBAI - TMI - 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 control over the goods, once the goods enter into the port of export. I also find that the matter is squarely covered by the decision of the Hon'ble Bombay High Court in the case of Commissioner of Customs (Exp .....

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/s Natural Sugar & Allied Industries Ltd., 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 case are that the appellants exported 24,000 bags of Plantation White Sugar using the services of a CHA M/s Haytrans (India) Pvt. Ltd. and a shipping line agency M/s Sai Sea Logistics (I) Pvt. Ltd. The facto .....

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proper officer of Customs for grant of LEO 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) of the Customs Act and penalty should not be imposed under the provisions of Section 114 of the Customs Act. The show-cause notice was adjudicated vide the impugned order and a penalty of ₹ 5 lakh was .....

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