9911796707
TMI Blog2009 (10) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... O. Further more as per paragraph 11 of the impugned order wherein the shipping line has admitted that they were informed by the CHA that the Shipping Bills were processed at Custom House and would be delivered by tomorrow i.e. on 4-1-2007 and on 4-1-2007 the LEO was obtained - the penalties imposed on the Exporter and the CHA are waived of. Redemption fine imposed on the Exporter - Held that: - the goods are not physically available and are not being exported under any bond, the goods cannot be confiscated - redemption fine not imposable. Penalty on shipping line - Held that: - the Shipping Line has loaded the containers on the vessel without obtaining the LEO which is in contravention of Customs Law for such act they are liable for the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer of the Customs. For that contravention, redemption fine and penalty was imposed on the exporter and penalties on the CHA and the Shipping Line. 3. Heard both sides and paused the submissions. 4. Shri Anil Balani, learned Advocate for the CHA, during the course of argument submitted that while granting stay, this Tribunal has observed that there is no evidence brought out by the Revenue to show that loading of the goods on the vessel was with the connivance of CHA or on their asking. There is no evidence to show that they have colluded with the shipping line and have an ulterior motive or intention. Once the goods have been entered in the port area and are in the custody of the custodian, the exporter has no control over the same. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the sailing of the vessel on 3-1-2007, the containers were loaded on the vessel in the presence of Proper Officer of Customs and admitted that the CHA has informed to the Shipping Line that the documents i.e. Shipping Bill and the LEO shall be submitted by tomorrow i.e. 4-1-2007 but due to error they have loaded the container on the vessel and it is only a technical error and the same can be rectified under Section 42(2) (f) on being asked by the proper officer of the Customs. He further submitted that it is only a technical error and for such fault, heavy penalty may not be imposed. He further prayed that while considering the issue, lenient view be taken against the shipping line. 6. On the other hand Shri. N.A. Sayeed, learned J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtaining LEO on 3-1-2007 and the vessels sailed on the same day. Section 34 of the Customs Act, 1962 deals with the loading of the container on the vessel, which is reproduced here as under : - Section 34. Goods not to be unloaded or loaded except under supervision of customs officer. - Imported goods shall not be unloaded from and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer : As per Section 34 of the Customs Act, 1962 the goods shall not be loaded except under the supervision of the proper officer. It is not clarified by the learned JDR how the containers were allowed to be loaded on the vessel without Shipping Bill and the LEO. Further more as per paragraph 11 of the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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