2014 (5) TMI 291

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..... 114 cannot be sustained in view of the fact that at the time when penalty of Rs. 2000/- was imposed, goods were not exported or not even attempted to be exported - Filing a manual Shipping Bill was allowed thus, it cannot be said that there was an attempt of export contravening provisions of the law - Once filing a manual Shipping Bill is allowed, subsequent activities undertaken by exporter becom .....

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..... w of the fact that non-possession of Importer-Exporter Code (IEC) does not make the goods liable for confiscation. 2. I find that in this case, penalty has been imposed prior to filing a Shipping Bill because exporter was not in possession of IEC and he was allowed to file a manual Shipping Bill. The contention of the Revenue is that the goods should have been confiscated and penalty should hav .....

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