https://www.taxtmi.com/caselaws?id=343328 The Tribunal set aside penalties imposed on the appellants in appeals against orders related to loading and exporting containers without Let Export Order (LEO). The Tribunal found no evidence of Customs House Agent (CHA) involvement before assessment, emphasizing the shipping line agent's primary responsibility. The judgment underscores the necessity of adhering to proper procedures to prevent penalties under the Customs Act, 1962, clarifying the roles of different parties in the export process. en-us Fri, 17 Mar 2017 00:00:00 +0530 Tue, 23 May 2017 07:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343328 The Tribunal set aside penalties imposed on the appellants in appeals against orders related to loading and exporting containers without Let Export Order (LEO). The Tribunal found no evidence of Customs House Agent (CHA) involvement before assessment, emphasizing the shipping line agent's primary responsibility. The judgment underscores the necessity of adhering to proper procedures to prevent penalties under the Customs Act, 1962, clarifying the roles of different parties in the export process. Case-Laws Customs Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343328