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TMI Blog2011 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ing penalty - there was no mala fide on the part of the appellants, no penalty is imposable on them for technical breach of the provisions of the Customs Act, - Decided against the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner(Appeals) who has given a finding that there was no fault with the order of adjudicating authority. However, as there was no mala fide intention of the appellants and consignment being export goods, which have to always meet the deadline and are time bound, the penalty was reduced to Rs. 4 lakhs. Against this Order-in-Appeal, the present appeal is before me. 3. The ld.counsel on behalf of the appellants has submitted that the Commissioner(Appeals) while holding that there was no mala fide on the part of the appellants ought to have set aside the penalty in its entirety as there was no mala fide on the part of the appellants. He further submitted that as clear from the facts, there were two shipments of 11 pallets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be imposed for reason that statute provides for same. It is not automatic and has to be imposed judiciously considering all relevant factors. 5. Ld. Departmental Representative appearing on behalf of the Revenue defended the Order-in-Appeals passed by the Commissioner(Appeals) and has stated that since the goods had gone without examination by the customs authorities and without Let Export Order, there is a violation of provisions of Customs Act and the goods are liable for confiscation under Sec.113(g) of the Customs Act and the exporter is liable to penalty under Sec.114 of the said Act. Ld.SDR has also relied on the following case laws in support of his contention:- 1). CC(Export), Chennai-I vs Bansal Industries ( 2007 (207)E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout compliance of Customs formalities such omission rendered export goods liable to confiscation and hence the penalty is imposable on the exporter. 3). Nichrome India Ltd. vs. CC(Export), Nhava Sheva ( 2010251)ELT 147(Tri-Mumbai) . In this case it was held by the Tribunal that export without Let Export Order is prohibited and makes the goods liable to confiscation and people involved therein liable to penalty. 6. After hearing both sides and going through the case records, I find that this is a fact that the consignment belonging to M/s. Balu India covered under shipping bill 6884292 dated 3,12,08 which was destined to Port Aqaba was stuffed in the container without examination done by the customs authorities and without Let Export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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