TMI Blog2017 (5) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... hing on record to indicate involvement of the CHA in export of the container before assessment of the shipping bill or LEO issued by the Custom Department - in absence of a positive role of CHA for export of cargo without LEO or before assessment of the shipping bill penalty cannot be imposed on them u/s 114(iii) of the CA, 1962 - penalty set aside - decided in favor of appellant-CHA. - Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng line and the container was gated in to the port area for export. The CHA thereafter, filed shipping bills and other documents with the Customs department on 22.11.2006. However, without having Let Export Order (LEO) and before completion of the assessment of the shipping bill filed, the container was loaded on the vessel and shipped on 23.11.2006. 3. In Appeal No.C/10089/2015, the factory se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Velji Dosabhai Sons Pvt. Ltd. Hence, the present appeals. 4. Ld. Advocate Shri S.J. Vyas, for the appellants submits that the appellant CHA was not aware of loading and export of the container after being gated in for export. The said fact of export came to the knowledge of the CHA only after direction was issued by the Custom Officer for scrutiny of the cargo. He submits that in their res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (323) ELT 595 and of the Hon ble Bombay High Court judgment in the case of C.C. (Export) vs. Kusters Calico Machinery Limited - 2010 (257) ELT 368 (Bom.). He submits that this Tribunal recently analyzing the facts in the case of Arvind Limited and others vide Final Order No.A/10478 - 100482/2017 dated 28.2.2017, more or less or similar facts and circumstances, following the principles laid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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