https://www.taxtmi.com/caselaws?id=256694 The Tribunal ruled in favor of the appellant, M/s. Pratibha Syntex Ltd., in the case challenging the penalty imposed under Section 114 (iii) of the Customs Act, 1962 for loading and sailing an export consignment before the issuance of the Let Export Order (LEO). The Tribunal held that the exporter was not directly responsible for the violation as it was primarily the shipping line's error. Citing precedents, the Tribunal found that penalties on exporters were unwarranted in such cases, ultimately overturning the penalty imposed on M/s. Pratibha Syntex Ltd. en-us Tue, 14 Oct 2014 00:00:00 +0530 Thu, 18 Jun 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256694 The Tribunal ruled in favor of the appellant, M/s. Pratibha Syntex Ltd., in the case challenging the penalty imposed under Section 114 (iii) of the Customs Act, 1962 for loading and sailing an export consignment before the issuance of the Let Export Order (LEO). The Tribunal held that the exporter was not directly responsible for the violation as it was primarily the shipping line's error. Citing precedents, the Tribunal found that penalties on exporters were unwarranted in such cases, ultimately overturning the penalty imposed on M/s. Pratibha Syntex Ltd. Case-Laws Customs Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256694