https://www.taxtmi.com/caselaws?id=175476 The Tribunal upheld the confiscation of goods valued at &8377; 1,16,82,808/- under Section 113(g) of the Customs Act, 1962, due to loading goods on a vessel without proper permission. The appellant's argument that responsibility lies with the person-in-charge of the conveyance was rejected. The Tribunal emphasized the importance of obtaining a let export order before goods are exported, holding the appellant liable for penalty under Section 114(iii) for failing to file the shipping bill before the vessel's departure. The appellant was directed to make a pre-deposit of &8377; 2 lakhs, with the balance of the penalty waived upon compliance, and the recovery of the penalty was stayed pending appeal. en-us Fri, 18 May 2012 00:00:00 +0530 Mon, 23 Nov 2015 17:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175476 The Tribunal upheld the confiscation of goods valued at &8377; 1,16,82,808/- under Section 113(g) of the Customs Act, 1962, due to loading goods on a vessel without proper permission. The appellant's argument that responsibility lies with the person-in-charge of the conveyance was rejected. The Tribunal emphasized the importance of obtaining a let export order before goods are exported, holding the appellant liable for penalty under Section 114(iii) for failing to file the shipping bill before the vessel's departure. The appellant was directed to make a pre-deposit of &8377; 2 lakhs, with the balance of the penalty waived upon compliance, and the recovery of the penalty was stayed pending appeal. Case-Laws Customs Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175476