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    <title>2012 (9) TMI 949 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the confiscation of goods and imposition of penalties under Sections 113(g) and 114(iii) of the Customs Act for exporting goods without Let Export Order (LEO). The penalties were reduced for the exporter and shipping agency, but the order was upheld, emphasizing exporters&#039; responsibility to complete export formalities before shipment. The Tribunal found the penalties justified, given the breach of Customs Act provisions, and disposed of stay applications.</description>
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    <pubDate>Fri, 14 Sep 2012 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld the confiscation of goods and imposition of penalties under Sections 113(g) and 114(iii) of the Customs Act for exporting goods without Let Export Order (LEO). The penalties were reduced for the exporter and shipping agency, but the order was upheld, emphasizing exporters&#039; responsibility to complete export formalities before shipment. The Tribunal found the penalties justified, given the breach of Customs Act provisions, and disposed of stay applications.</description>
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