TMI Blog2009 (10) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of Rs. 2 lakhs under Section 114(iii) of the Customs Act, 1962. The facts of the case are that the appellants were engaged in the job of shipping broker/forwarders and they arrange to give delivery order to the shipper, which they obtained from the shipping line. The shipper arranges to lift the container and they give them the container no. and weight of the cargo. They forwarded the advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner no. and weight of the cargo. They forwarded the advance loading list for the particular vessel to the shipping line. The respective clearing agent of the shipper updates them about the position of the container and documents. Once, Customs clearance documents are received, the shipper/CHA hand over the copies of shipping bill. After receipt of the documents, they release the B/L from the respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document i.e. LEO. The findings of the original adjudicating authority are totally baseless and wrong, as the appellant has clearly directed the shipping line to load the container on acceptance of the shipping documents. 3. Heard. 4. I find that the appellants were due diligent in discharging their duties regarding their work assigned and they have clearly informed the shipping line not to lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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