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Issues Involved: Appeals against imposition of redemption fine, confirmation of penalties u/s 114(3) of the Customs Act, 1962.
Redemption Fine on Exporter: The exporter, represented by Shri. S.N. Kantawala, argued that redemption fine cannot be imposed as the goods were not available for export under any bond. Citing the case of Shiv Kripa Ispat Pvt. Ltd. & Anr. Vs. CCE & C, Nasik, it was contended that in such cases, redemption fine is not imposable. The Tribunal agreed, noting that the goods were loaded without obtaining Let Export Order (LEO) and ruled in favor of the exporter, allowing the appeal. Penalty on Customs House Agent (CHA): Shri. S.N. Kantawala also represented the CHA, arguing that the CHA filed the shipping bill before the LEO was issued, and the vessel sailed without their knowledge. Relying on precedents like N. Karim & Sons vs. Commissioner of Customs (Export), it was contended that as the CHA acted on behalf of the exporter, no penalty should be levied. The Tribunal, following previous decisions, waived the penalty on the CHA and allowed their appeal. Penalty on Shipping Line: Ms. Arti Bhide, representing the shipping line, stated that the container was loaded in the presence of the Proper Officer as permitted by Customs authorities. She requested leniency in imposing penalties, considering the breach as a technical one. The Tribunal acknowledged the breach of Customs Act by the shipping line and reduced the penalty from Rs. 5,00,000 to Rs. 2,00,000, citing the case of CSAV India vs. Union of India. The appeal of the shipping line was partially allowed with the reduced penalty. In conclusion, the Tribunal disposed of all three appeals, ruling in favor of the exporter regarding the redemption fine, waiving the penalty on the CHA, and reducing the penalty on the shipping line.
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