2009 (7) TMI 165 - HC - Customs

Penalty - Quantum of redemption fine - Shipping Line has loaded the containers on the vessel without obtaining the LEO which is in contravention of Customs Law - Held that - considering the case as technical breach, the penalties imposed on the Shipping Line were reduced to 40%.

Summary

The High Court of Judicature at Bombay reduced penalty from Rs. 5.00 lakhs to Rs. 2.00 lakhs due to a technical breach involving a container loaded without necessary documents. The penalty was imposed by the Assessing Officer (A.O.) and the Appellate Authority. Appeal was disposed of accordingly.