9911796707
TMI Blog2012 (9) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent JUDGEMENT P.R. Chandrasekharan, Technical Member 1. The appeals and stay applications are directed against Order-in-Original No.75/2011-12 dated 30.036.2012 passed by the Commissioner of Customs (Export), Nhava Sheva. 2. The appellants herein are M/s. Patkar and Sons Shipping Agency Pvt. Ltd., CHA and M/s. HLE Engineering Pvt. Ltd., the exporter. They filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo in this case was over dimensional and therefore, it had to be loaded earlier. The original schedule date for departure was 28.01.2008. In as much as the loading was completed early then the vessel set sail on 27.01.2008. Once the goods are handed over to the shipping agent, they have no control over the goods and it was the responsibility of the shipping line to ensure that they carry only t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each of the Sections 50 and 51 of the Customs Act. Section 113(g) of the Customs Act provides that any goods loaded or attempted to be loaded on any conveyance, or water-borne or attempted to be water borne for being loaded on any vessel the eventual destination of which is a place outside India, without the permission of the proper officer is liable to be confiscation. Once the goods are liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er completion of all customs formalities such as assessment, examination and issue of LEO. In the instant case the fact remains that the goods were loaded on to the vessel for export and the vessel set sail before the Let Export Order was given by the Customs. Therefore, it is clear breach of the provisions of the Customs Act. Consequently the goods are liable to confiscation under Section 113(g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the goods liable for confiscation and consequently liable to the penal consequences. The only question to be decided is whether the penalty imposed is harsh or not? The only ground which can mitigate the action of the appellant is that the vessel set sail before its scheduled date of departure. 6. Considering these facts, I reduce the penalty from ₹ 3.5 lakhs to ₹ 1.4 lakhs on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
