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TMI Blog2013 (3) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ping agent that clearance formalities were completed and as we have observed earlier, according to Assistant Commissioner’s report vessel had left much before receipt of e-mail from CHA. If CHA can not be said to have rendered the vessel liable to confiscation, he is not liable to penalty under Section 112 of Customs Act, 1962. - The penalty imposed on the appellant cannot be justified and therefore the impugned order is set aside and appeal is allowed. - C/66/2012 - A/907/2012-WZB/AHD - Dated:- 20-6-2012 - S/Shri M.V. Ravindran, B.S.V. Murthy, JJ. REPRESENTED BY : Shri Piyush Kumar, Advocate, for the Appellant. Shri R. Nagar, AR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. This application is filed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrs on 3-4-2012. However, the Assistant Manager Shri Anil Nair of the shipping agent stated that the vessel sailed at 18:40 hrs after receiving the e-mail from the CHA. The ground on which Commissioner in the impugned order has imposed penalty is to be found in para 7 of the order wherein it has been found that the CHA did not wait for the assessment and out of charge but advised the shipping agent to sail. The order does not discuss the discrepancy in the time of departure of the vessel arising because of the report of Customs Authority and shipping agent. 6. It was submitted by the ld. counsel that it is on record that the shipping agent sent an e-mail to the CHA at about 12:00 hrs on 3-4-2012 and reply was given only at about 17:04 hrs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsibility for the vessel leaving the port without waiting for examination and subsequent formalities after the bill of entry was filed cannot be laid at their door. Once this conclusion is reached and in view of the facts discussed above, the benefit of doubt will have to be given to the CHA and it has to be held that no penalty could have been imposed on the ground that vessel left because of the e-mail sent by the clerk of CHA. 7. This brings us to the next point as to whether CHA can be punished for sending the e-mail before assessment of bill of entry. The e-mail sent by the CHA reads as under : Please note from our side bill of entry has been filed and you may processed to next port . Ld. advocate would submit that the e-mail me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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