TaxTMI 
TaxTMI 
2015 (2) TMI 694
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....he facts of the case is that an export consignment was loaded on the vessel namely, MV Emirates Liberty Voy 711W and the vessel was sailed on 19/03/2007 while the let export order (LEO) pertaining to the said consignment was generated on 20/03/2007. A show-cause notice dated 09/08/2010 was issued wherein it was proposed to confiscate the export consignment under Section 113 (g) of the Customs Act, 1962. Penalties were proposed on M/s. Pratibha Syntex Ltd. and M/s. Shaan's Cargo (P) Ltd. under Section 114 (iii) of the Customs Act, 1962 for the alleged violation of Section 40 (a) of the Customs Act, 1962 inasmuch as the goods were loaded in the vessel; thereafter, the vessel was sailed on 19/03/2007, that is prior to issue of LEO that is ....
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.... Nhava Sheva - 2009 (243) EKLT 689 (Tri-Mumbai) and in the case of Mohini Organics Pvt. Ltd.,Vs. CC (Export) Nhava Sheva - 2009 (240) ELt 589 (Tri-Mumbai). In view of the submissions and grounds of appeal made by the appellant, he prayed to set aside the impugned order and allow the appeal. 4. On the other hand, Shri. D.D. Joshi, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that though the exporter is not directly involved in the mistake of loading and sailing of the vessel one day prior to the issue of LEO but since the CHA is authorised agent of the export hence the responsibility for any wrong doing on the part of the CHA cast on the exporter, in terms....
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....ing thereof in the port area. Similar issue earlier came up before this Bench of this Tribunal in the case of Emirates Shipping Agencies (I) Pvt. Ltd. and Mohini Organics Pvt. Ltd. cited supra. In Emirates Shipping Agencies (I) Pvt. Ltd. case it was held: 15. I have carefully considered the above submissions of the Shipping Line. I find that the responsibility of the physical loading of the containers is primarily theirs. Section 40 of the Customs Act, 1962 puts the onus on the person-in-charge of the vessel not to permit the loading of the export goods unless the Shipping Bill duly passed by the proper officer of Customs is handed over to him. The Shipping Line should have "Shut Out" the consignment included in the loading list, for whi....
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....challenge, its correctness is in jeopardy and it does not have precedent value, as has been held by the Tribunal in the case of Commissioner of Central Excise, Chennai-II v. BOC India Ltd. reported in 2007 (212) E.L.T. 222 (Tri.-Chennai). For holding so, the Tribunal has relied upon the Hon'ble Supreme Court judgment in the case of UOI v. West Coast Paper Mills Ltd. reported in 2004 (164) E.L.T. 375 (S.C.). Therefore, placing reliance on the Tribunal's decision dated 29-11-2007 in the case of M/s. LMJ International Ltd. and Others (supra) will not be in order as it has not yet attained finality. 14. In the light of the above discussions, I hold that the impugned order passed by the Commissioner, so far as it relates to the imposi....