2007 (11) TMI 159

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..... l for export without submission of Shipping Bills & without obtaining “Let Export Order” from the proper officer – Freight Broker wrote to Shipping Line to load without consulting CHA - CHA filed shipping bill without completing the formalities – Exporter not made genuine attempt to stop export - so Confiscation & Penalty on exporter, freight broker & CHA is justified
M Jyoti Balasundaram, Vice .....

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..... ated 9-8-2006 only on 24-8-06 i.e. after the vessel had sailed, to the CHA requesting to hold the shipment and not to take out of charge, of shipping bill from Customs until further order, because of discrepancy with their buyers. The Commissioner has treated this as an after thought and finds that if the letter had been faxed on 9-8-06 itself, the CHA would have perhaps not handed over the contai .....

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..... n of goods loaded or attempted to be loaded on any conveyance without the permission of the proper officer. The provisions of Sec.33 had been contravened as the export goods have not been established to have been loaded at a place other than a place aporoved under Sec.8(a) for loading or unloading of such goods. However, the provisions of Sec. 34 stands contravened as the export goods were loaded .....

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..... of charge of shipping bill from Customs till further order, was faxed only on 24-8-06 i.e. after the ship was sailed and the Shipping Line started asking for shipping bill with 'Let Export Order'. Such omission, has rendered the goods liable to confiscation and therefore, penalty has rightly been imposed upon the exporter. However, having regard to the facts and circumstances of the case, I reduce .....

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..... n his part having rendered the goods liable to confiscation, he is liable to penalty, which in the circumstances of the case is reduced to Rs.1,00,000/- (Rupees One Lakh only). 5. In the result, the confiscation of the goods is upheld and penalties on the three appellants are reduced. The appeals are thus partly allowed as above. (Pronounced on 29-11-07)
Case laws, Decisions, Judgements, Ord .....

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