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TMI Blog2009 (12) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... e main allegation against the shipping line is that they have loaded container on the vessel without shipping bills and LEO and have failed to comply the provision of Section 40 of the Customs Act, 1962. 2. The learned Advocate appearing on behalf of the appellant submitted that they were directed by the CHA and exporter to load the goods in particular vessel and accordingly, they have loaded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. I find that it is the duty of the shipping line to load the container on the vessel after obtaining the proper documents and in the supervision of proper officer of Customs. The shipping line has failed to do so and violated the customs law. Hence, for such an action, they are liable for penalty. The only question before me is what should be the quantum of penalty. 5. I also find that, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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