2009 (10) TMI 722

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....ER The appellant has filed this appeal against the imposition of penalty of Rs. 2 lakhs under Section 114(iii) of the Customs Act, 1962. The facts of the case are that the appellants were engaged in the job of shipping broker/forwarders and they arrange to give delivery order to the shipper, which they obtained from the shipping line. The shipper arranges to lift the container and they give the....

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....The shipper arranges to lift the container and they give them the container no. and weight of the cargo. They forwarded the advance loading list for the particular vessel to the shipping line. The respective clearing agent of the shipper updates them about the position of the container and documents. Once, Customs clearance documents are received, the shipper/CHA hand over the copies of shipping b....

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....gent to load the consignment on the vessel without receiving any export document i.e. LEO. The findings of the original adjudicating authority are totally baseless and wrong, as the appellant has clearly directed the shipping line to load the container on acceptance of the shipping documents. 3. Heard. 4. I find that the appellants were due diligent in discharging their duties regarding thei....