https://www.taxtmi.com/caselaws?id=152049 The penalties imposed under Section 114 of the Customs Act for sailing off without Let Export Order (LEO) were upheld by the court due to serious breaches of Customs Act provisions by the shipping line, exporter, and Customs House Agent. The court found the penalties justified but considered the original quantum harsh, reducing it from Rs. 5 lakhs to Rs. 2 lakhs in each case. The Commissioner's orders were upheld with this modification, and the appeals were disposed of accordingly. en-us Fri, 16 Oct 2009 00:00:00 +0530 Sat, 22 Jun 2013 12:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152049 The penalties imposed under Section 114 of the Customs Act for sailing off without Let Export Order (LEO) were upheld by the court due to serious breaches of Customs Act provisions by the shipping line, exporter, and Customs House Agent. The court found the penalties justified but considered the original quantum harsh, reducing it from Rs. 5 lakhs to Rs. 2 lakhs in each case. The Commissioner's orders were upheld with this modification, and the appeals were disposed of accordingly. Case-Laws Customs Fri, 16 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152049