2010 (3) TMI 474 - HC - Customs

Penalty Export without Let Export Order. Shipping line loaded container on holiday and LEO obtained next day. Held that- matter being beyond control exporter and CHA not violated Section 50 of Custom act. Penalty off Rs. 5 Lakhs accepted by shipping line.

Summary

The Bombay High Court dismissed the appeal by M/s. Neptune Container Logistics Pvt. Ltd. for loading containers on a holiday, finding no fault with the penalty imposed under Section 114(iii) of the Customs Act. The appeal was dismissed for want of substantial question of law.