2016 (1) TMI 1196

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....e)/2011 (JNCH)/EXP-55 to 57 dated 29th July 2011 passed by the Commissioner of Customs (Appeals), Mumbai - II. 2. It would appear from the records that M/s. Mukand Limited filed shipping bill no. 4564021 dated 1st September 2006 for export of 18.837 MTs of 'stainless steel wire rods' valued at Rs. 26,37,383/-. The consignment was handled by M/s Vishal Shipping Agencies Pvt Ltd, Customs House Agent. The container was loaded on the vessel MV Sima Touba on 1st September 2006 which sailed on the 2nd September 2006 whereas 'let export order' for the shipping bill was granted only on the 4th September 2006. The original authority held the goods liable for confiscation and imposed penalties of Rs. 5 lakhs on the exporter, Rs. 6 lakh on the cust....

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....able and disproportion with the gravity of the offence.  5. Leaned Authorised Representative reiterated the findings of the orders of the original authority as well as the impugned order.  It was also contended that the export was made under claim for benefits and that the violation should be viewed in the context of the potential revenue loss. 6. Export consignments which are entered for examination are subject to such checks as prescribed and, upon completion of the same, the shipping bill is endorsed with a 'let export order.'  These are mandated under section 50 and 51 of the Customs Act, 1962.  The scheme of collection of duties and prevention of smuggling is operated through the responsibilities and obligatio....

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....l generated only at that point. The exporter and agent have no reason to believe that the container has left the shores of India. Schedule of loading is exclusively a matter between the custodian and the person-in-charge of vessel.  Learned Counsel for the appellants drew attention to the fact that the loading of the container on the vessel was effected on a holiday.  That the 'let export order' had been endorsed on 4th September 2006 clearly indicates that the export goods were bona fide. Mere delay in such endorsement cannot detract from the eligibility to export. No action lies against the exporter or the agent. 9. In ports of the size of JNPT, Nhava Sheva, the system of loading and unloading of cargo is wholly mechanized an....