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TMI Blog2015 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... xport. I also find that the matter is squarely covered by the decision of the Hon'ble Bombay High Court in the case of Kusters Calico Machinery Ltd. (2010 (3) TMI 474 - BOMBAY HIGH COURT), relied upon by the appellant. Accordingly, following the ratio of Kusters Calico Machinery Ltd. (supra), I set aside the impugned order - Decided in favour of assessee. - Appeal No.C/830 & 831/12 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs. In the meanwhile , the vessel, M.V. Olympia sailed on 25/12/2009 even before the LEO was issued. Accordingly, a show cause notice was issued alleging violation of Section 40 and Section 51 of the Customs Act, 1962 and also liability to confiscation of the goods under Section 113 (g) and to impose penalty under Section 114(iii) ibid. The case was adjudicated and a penalty of ₹ 50,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Commissioner of Customs (Export) Vs. Kusters Calico Machinery Ltd. - 2010 (257) ELT 368 (Bom), in similar facts and circumstances, held in favour of the exporter and dismissed the appeal filed by the Revenue. Accordingly, he pleads for setting aside the impugned order and allowing the appeals. 4. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, stron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng both sides and perusing the case records, I find that the exporter and CHA have no control over the goods, once the goods enter into the port of export. I also find that the matter is squarely covered by the decision of the Hon'ble Bombay High Court in the case of Kusters Calico Machinery Ltd. (supra), relied upon by the appellant. Accordingly, following the ratio of Kusters Calico Machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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