9911796707
TMI Blog2009 (1) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... for the lapse on the part of the Shipping Line, CHAs cannot be penalized. Penalty on exporter - Held that: - It seems that the exporter was unaware about the registration of the Shipping Bill on 6-1-07, during the material time and was also unaware about the loading of the container on the vessel on 9-1-2007, during the material time. It further appears that the exporter never instructed the CHA or the Shipping Line to process the export goods for export without verification or without following the procedures prescribed for the purpose of export. LEO issued on 12-1-07, after sailing of the vessel on 9-1-07, is itself post facto permission for export. It automatically condoned the lapse of technical nature, as examination was already ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed and will be submitted immediately after sailing of the vessel. 4. The CHA has submitted that they sent the Central Excise invoice to the exporter for amendment of typographical error of Container No. by Central excise authorities, and the same was received back by them though courier on 12-1-2007. Therefore, on the same day i.e. 12-1-07, they registered the S/Bill and obtained LEO from the proper officer of the customs. The CHA has also submitted that the loaded container was brought inside the port by them and kept in the container yard with instructions to the shipping line that the registration of the shipping bill and its processing was being done and that after the let export order was obtained the same would be handed over to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not prohibited goods under the Foreign Trade Policy 2004-09. The export proceeds were realized on 26-3-07. It seems that the exporter was unaware about the registration of the Shipping Bill on 6-1-07, during the material time and was also unaware about the loading of the container on the vessel on 9-1-2007, during the material time. It further appears that the exporter never instructed the CHA or the Shipping Line to process the export goods for export without verification or without following the procedures prescribed for the purpose of export. LEO issued on 12-1-07, after sailing of the vessel on 9-1-07, is itself post facto permission for export. It automatically condoned the lapse of technical nature, as examination was already ove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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