2017 (5) TMI 1066

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....nt Shri A. Mishra, A.R. for the Respondent-Revenue Per: Dr. D.M. Misra These two appeals are filed by the appellants against the Order-in-Appeal No.185/2009/Cus dated 20.4.2009 and No.MUN- CUSTM - 000 - APP - 006 - 14 - 15 dated 19.11.2014 passed by the Commissioner(Appeals),Central Excise ,Kandla/ Ahmedabad. Since the issue involved in both these appeals is common, accordingly, these are taken ....

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....ive vessels and exported. Later a show cause notice was issued to the appellants proposing penalty under Section 114(iii) of the Customs Act, 1962. On adjudication, penalty of Rs. 8.00 lakhs was imposed on the appellant M/s Divya Shipping & Clearing Services Pvt. Ltd. and Rs. 1.00 lakh on the appellant M/s Delji Dosabhai & Sons Pvt. Ltd. Aggrieved by the orders, the appellants filed respective app....

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....esponsibility of the shipping line agent for loading of the vessel and its ultimate export after receiving LEO and assessed the shipping bill from CHA. Therefore, no penalty on the CHA is imposable, when the container was loaded and exported without the knowledge of the CHA in view of judgments of this Tribunal in the case of N. Karims & Sons - 2010 (251) ELT 444; Soham Logistics Pvt. Limited -201....

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.... there is nothing on record to indicate involvement of the CHA in export of the container before assessment of the shipping bill or LEO issued by the Custom Department. In Arvind Limited case, this Tribunal had already discussed the role of each agency commencing from the time the export container is gated in till its ultimate export and concluded that major responsibility rests on the shipping li....