2009 (10) TMI 698

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....ppeals were filed by the appellant against penalties of Rs. 5 lakhs each imposed on them under Section 114 of the Customs Act by the Commissioner of Customs (Export), Nhava Sheva in two separate orders which -were passed in relation to export of two consignments of goods by M/s. Reliance Inds. Ltd. The offence found against the appellant is that they loaded the goods onto the vessels and sailed of....

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....ed 15-7-2009 in Customs Appeal No. 57/09 in the case of M/s. CSAV Group Agencies (India) P. Ltd. v. UOI [2009 (248) E.L.T. 165 (Bom.)]. The ld. SDR, on the other hand, submits that the shipping line along with the exporter and CHA committed a serious breach of provisions of the Customs Act and therefore, the penalties imposed on them are justifiable. In this connection, reference is made to Sectio....

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....e Act requires that the master of the vessel should carry an authenticated copy of the relevant shipping bill, with LEO endorsed therein. In this case, admittedly, the vessels sailed off without waiting for LEO, from which act a serious breach of mandatory provisions of the Customs Act is discernible. Therefore, the penalties cannot be resisted by the shipping line. In any case, in these appeals, ....