https://www.taxtmi.com/caselaws?id=189127 The appellate court upheld the order-in-appeal for exporting stainless steel wire rods without a 'let export order,' leading to confiscation and penalties for the exporter, custom house agent, and shipping company. While penalties on the shipping agent and company were maintained, the high penalty on the shipping company was reduced as disproportionate. The judgment emphasizes the responsibilities in the export process, the impact of containerization on compliance, and a nuanced approach to penalty imposition based on the specific circumstances of the case. en-us Mon, 18 Jan 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189127 The appellate court upheld the order-in-appeal for exporting stainless steel wire rods without a 'let export order,' leading to confiscation and penalties for the exporter, custom house agent, and shipping company. While penalties on the shipping agent and company were maintained, the high penalty on the shipping company was reduced as disproportionate. The judgment emphasizes the responsibilities in the export process, the impact of containerization on compliance, and a nuanced approach to penalty imposition based on the specific circumstances of the case. Case-Laws Customs Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189127