TaxTMI 
TaxTMI 
2011 (3) TMI 616
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....ontainers were stuffed with the goods covered by shipping Bill No. 6275647, dated 23-2-2009 filed by M/s. J.G. Agro Foods, Patiala through CHA M/s. Anchor Logistics, Gandhidam. While the shipping bill had been filed for export of "Indian Basmati Rice" of 135 tonnes valued at Rs. 71,87,402/- actually the goods were found to be Non-Basmati Rice. On further investigation, it was found that the goods covered by shipping bill had already been examined and "Let Export" order was duly given on 5-3-09, whereas the goods appearing in the container were found to be different. Export of Non-Basmati Rice is prohibited by DGFT vide Notification No. 93(RE-2007) 2004-2009, dated 1-4-2008. Thereafter, further investigations were initiated which resulted in....
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....ined cargo was stuffed. In this case, Shri Ankur Jindal, representative of exporter admitted that wrong goods have been entered for export and he sought to explain the same by attributing to mistake of labourers. The partner of CHA and Executive of CHA had stated that because of mistake of CFS, instead of stuffing the goods actually covered by the shipping bill, which was duly examined, some other bags were stuffed into the container. The CHA also stated that he was not present. However, Shri Gireesh C. Nair, Surveyor of CFS who had supervised stuffing had stated that the representatives of CHA as well as custodian were present from time to time and it has been brought out that the goods were identified by the authorized surveyor with the h....
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.... has nominated containers for stuffing of the cargo, the Exporter/CHA/Representative of the CHA authorities concerned at CFS - M/s. Gandhidham Developers Pvt. Ltd., will obtain permission from the Appraiser/Supdtt. of Customs for stuffing of containers with the cargo already examined by the Customs and allowed for export. The stuffing of the containers shall be done in the presence of the Customs Officer, Exporter's representative, shipping line representative and shed-incharge of M/s. Gandhidham Developers Pvt. Ltd. All these officers shall jointly sign the stuffing sheets prepared by M/s. Gandhidham Developers Pvt. Ltd. staff, preferably on computer." 5. In this case, in the presence of CHA's representative and surveyor of CFS and....
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....o found that the CHA was not at fault. In this case, it has been established by Revenue that all the persons concerned were aware of what was going on. The decision of the Tribunal in case of M/s. Mehta Exports as reported in 2009 (247) E.L.T. 394 (Tri.-Mum.), cited by the learned SDR to support his contention that the shipping goods without 'Let-Export' Order and loading of the goods without permission renders the goods liable to confiscation, is also appropriate. 7. In view of above discussion, we find that the appeals have no merit. However, taking note of the facts that in the earlier cases, the fine in lieu of confiscation had been reduced to 25% and in this case because of deliberate attempt on the part of the exporter and CHA....