https://www.taxtmi.com/caselaws?id=259452 The Tribunal set aside the penalty imposed on the exporter under Section 114(iii) of the Customs Act, 1962 for loading goods before the "Let Export Order" was passed. The exporter, not aware of the premature loading, was absolved of responsibility due to lack of control over the process. The Tribunal emphasized the division of responsibilities under the Customs Act and ruled in favor of the exporter, citing lack of direct involvement in the procedural lapse by the shipping agent. en-us Mon, 18 Aug 2014 00:00:00 +0530 Thu, 31 Dec 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259452 The Tribunal set aside the penalty imposed on the exporter under Section 114(iii) of the Customs Act, 1962 for loading goods before the "Let Export Order" was passed. The exporter, not aware of the premature loading, was absolved of responsibility due to lack of control over the process. The Tribunal emphasized the division of responsibilities under the Customs Act and ruled in favor of the exporter, citing lack of direct involvement in the procedural lapse by the shipping agent. Case-Laws Customs Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259452