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TMI Blog2015 (12) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 Commissioner of Customs (Export) Vs. Kusters Calico Machinery Ltd. [2010 (3) TMI 474 - BOMBAY HIGH COURT] Accordingly, following the ratio of Kusters Calico Machinery Ltd. (supra), I set aside the penalty imposed on the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogistics (I) Pvt. Ltd. The factory stuffed container containing the aforesaid goods arrived at the port on 11.5.2007. The shipping bills were submitted to Customs on 14.5.2007 and the Let Export Order (LEO) was also made on 14.5.2007. However, it came to light that the containers were loaded on the vessel and it sailed from the Nhava Sheva Port on 13.5.2007 before the LEO was issued. A show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submits that when the goods are stuffed at factory site and dispatched to the port for further processing of shipping bills and completing the customs formalities, then it is total responsibility of CHA to complete all the custom formalities. He also submits that the Shipping line M/s Sai Sea Logistic (I) Pvt. Ltd. loaded the sugar containers on the vessel without completing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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