In a recent ruling, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty that was imposed on the appellant, M/s. Samudera Shipping Line (India) Pvt. Ltd, a shipping agent, under Section 114 of the Customs Act, 1962, as there was no violation of export procedures.
The revenue was of the opinion that the appellant had not followed proper procedures and had exported goods for which the Let Export Order (LEO) had been canceled and due to which it imposed a penalty under Section 114 of the Customs Act, 1962.
Although the appellant had approached the Commissioner ( Appeals ), there were no favourable results, and thus the appellant approached the CESTAT for relief.
Small Business, Big Funding Opportunities – Click here to Register
It was submitted by the assessee’s counsel that the actual export had taken place and even the foreign remittance has been received and thus, contends that no specific case has been made out against the appellant.
The Revenue’s counsel contended that the penalty imposed was justified as actual export had taken place and even the foreign remittance had been received, and thus contends that no specific case has been made out against the appellant.
The CESTAT, by going through the website details provided by the appellant, observed that for the container in question, it was mentioned as ready for shipment.
Small Business, Big Funding Opportunities – Click here to Register
It was further observed by the tribunal that the fact that the consignment was finally exported shows that at some point or the other, the customs officials would have signed the LEO allowing the consignment to be exported out of India.
The bench, comprising R. Muralidhar ( Judicial Member ) and K. Anpazhakan ( Technical Member ) set aside the impugned order and allowed the appeal filed by the assessee.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
