TaxTMI 
TaxTMI 
2007 (11) TMI 159
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of Soyabean under the provisions of Sec. 113(f) and (g) on the ground that the containers into which the consignment was stuffed were loaded or to the vessel "ACX MIMOSA" for export to Vietnam without submission of Shipping Bills for the cargo and without obtaining "Let Export Order" from the proper officer of the Customs with an option to redeem the same on payment of fine of Rs.5 lakhs under t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the ground that they had asked the Shipping Line to load the containers, prior to the sailing of the vessel on 12-8-2006, without verifying whether the Customs formalities had been completed. The CHA has been penalised for the reason that it did not inform the Shipping line not to load the containers on the vessel when they were aware that Let Export Order was still pending, resulting in their lac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lso been contravened as the person in charge of the vessel permitted the loading of export goods at a Customs station without the shipping bill duly passed by the proper officer, has been handed over to him by the exporter. The confiscation of the goods is, therefore, sustainable. No interference is called for in the quantum of redemption fine as the value of the goods is over Rs.46 lakhs. I accor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s regards the Freight Broker, he had written to Shipping Line to load the containers on to the vessel without consulting the CHA, and without verifying if all the Customs formalities were over, and this omission has also rendered the goods liable to confiscation and the Freight broker liable to penalty which is however, reduced to Rs.50,000/- (Rupees Fifty thousand only), having regard to the fact....