2013 (12) TMI 708

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.... G.K. Mundhra, C.A., for the Appellant. Shri S.R. Bhatti, Dy. Comm. (AR), for the Respondent. ORDER By the impugned order, a redemption fine of Rs. 7 lakhs under Section 113(g) of the Customs Act, 1962 has been imposed on the appellant, namely, U M Cables Ltd. (exporter) and penalties of Rs. 7 lakhs on the exporter, Rs. 1.75 lakhs on M/s. Delta Logistics (CHA) and Rs. 14 lakhs on M/s. Nov....

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....stoms authorities on the same date. Due to technical reasons, the shipping bill was not processed and 18-4-2008 being Mahavir Jayanthi (holiday), therefore, the 'Let Export Order' could not be issued on the said date. The shipping line without the knowledge of the exporter and the CHA loaded the containers into the vessels, which sailed on 18-4-2008, but on 19-4-2008 the 'Let Export Order' was obt....

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....ntion, he relied on the decisions in the cases of Commissioner of Customs (Export) v. Kusters Calico Machinery Ltd. reported in 2010 (257) E.L.T. 368 (Bom.); N. Karim & Sons v. Commissioner of Customs (Export), Nhava Sheva reported in 2010 (251) E.L.T. 444 (Tri.-Mumbai) and Perma Container Line (I) Pvt. Ltd. v. Commissioner of Customs (Export) reported in 2009 (243) E.L.T. 301 (Tri.-Mumbai) and, t....

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.... case of Kusters Calico Machinery Ltd. (supra), in such situations penalty is not leviable on the exporter. Therefore, prima facie, the applicant-exporter has made out a case for complete waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit of the redemption fine and penalty and stay demand thereof during the pendency of the appeal. 8. Further, as held by the Hon'ble....