2012 (11) TMI 305

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..... They filed a shipping bill no. 5692848 dated 22/10/2007 for the export of goods such as engineering equipment. The vessel carrying the goods, MV BUX CROWN Voy-012, sailed from Nhava Sheva on 23/10/2007 without obtaining the Let Export Order (LEO) from the customs authority. LEO was, in fact granted only on 24/10/2007. Accordingly, a notice was issued to the appellants for breach of provisions of the Customs Act, 1962, and the export goods valued at Rs.8,00,096/- (FOB) were held liable to confiscation under section 113(g) of the said Act and a penalty of Rs.1,00,000/- each was imposed on the appellants under Section 114(iii) ibid. It is against this order the appellants are before me.   3. The learned Counsel for the exporter submits....

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....aded on any vessel the eventual destination of which is a place outside India, without the permission of the proper officer is liable to be confiscation. Once the goods are liable to be confiscation, then under the provisions of Section 114(iii) of the Act any person who, in relation to any goods, does or omits to do any act which act or omission renders the goods liable to confiscation, is liable to penalty not exceeding the value of the goods as declared by the exporter or the value as determined under this Act whichever is greater. In the instant case, the value of the goods determined is Rs.8,00,096/- (FOB). Therefore, the appellant is liable to pay penalty and the penalties of Rs.1.00 lakh each imposed on the appellants cannot be said ....