TaxTMI 
TaxTMI 
2015 (5) TMI 326
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....ere loaded on the vessel by the Shipping line on 9-10-2008, before the "Let Export Order" was passed by the proper officer of customs on 10-10-2008. 2. The facts of the case are that the Appellant had filed shipping Bill No. 6713743 on 30-9-2008 in respect of an export consignment of "Effluent Recycling System". The export goods had been factory stuffed under Central Excise supervision. The factory stuffed container was brought to port on 1-10-2008 where it was verified by the Preventive officer of customs and the same was allowed to be taken to Shipping Line's container yard. 2.1 The Shipping Bill was assessed by the proper officer of Customs who passed the "Let Export Order" under Section 51 of the Customs Act 1962 on 10-10-2008. Th....
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....s Act, 1962. However, since the goods were not available for confiscation he refrained from imposing any redemption fine. He held the Shipping agent- Forbes Sea Consortium India Ltd. liable for penalty under Section 114(iii) of the Customs Act 1962 and imposed a penalty of Rs. 10 lakhs on the Shipping Agent. He also imposed a penalty of Rs. 7 lakhs on the CHA and a penalty of Rs. 6 lakhs on the exporter-the present appellant. 3. The present appeal is filed by the exporter against the said imposition of penalty of Rs. 6 lakhs on the following grounds:- (i) Appellant contended that imposing penalty for exporting the goods allegedly removed without obtaining LEO from proper officer of customs is not justified and should be set aside. (ii) S....
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....d without collecting the Shipping Bill had permitted loading of the goods. Under Section 40 of the Customs Act, 1962 the responsibility has been cast on the person in charge of the conveyance to ensure that the goods are not loaded on the vessel unless shipping bill duly passed by the proper officer has been handed over to him by the exporter. Further under Section 34 of the Customs Act, 1962 the loading of the goods is done under the supervision of the proper officer of customs. It was therefore the responsibility of the shipping agent (person in charge of conveyance) not to load the goods on the vessel before receiving the duly passed Shipping Bill and it was equally the responsibility of the customs officer under whose supervision the go....