PERMA CONTAINER LINE (INDIA) PVT. LTD. AND NASH ROBOTICS AND AUTOMATION PVT. LTD. Vs. COMMISSIONER OF CUSTOMS (EXPORT), JNCH

JUDGEMENT

(1.) THESE appeals have been filed by M/s. Nash Robotics and Automation Pvt. Ltd., Nashik (hereinafter referred to as exporter) and M/s. Perma Container Line India Pvt. Ltd., Mumbai (hereinafter referred to as Shipping Line) against the Order -in -Original dated 10.1.2008 passed by the Commissioner of Customs (Export), JNCH, Nhava sheva. The Commissioner, vide the impugned order, hold that the impugned goods exported under Shipping Bill No. 4527414 dated 19.08.2006 valued at Rs. 63,28,280/ - are liable to confiscation under Section 113(g) of the Customs Act, 1962. Accordingly, he ordered for confiscation of the goods, though the goods were not physically available. However, he gave an option to the exporter to redeem the goods on payment of fine of Rs. 5,00,000/ - under Section 125 of the Customs Act, 1962. He also imposed penalty of Rs. 5,00,000/ - on the exporter under Section 114(iii) of Customs Act, 1962. He also imposed penalty of Rs. 10,00,000/ - on the Shipping Line under Section 114 (iii) of customs Act, 1962.

(2.) HEARD both the sides and perused the records.

(3.) IT is seen that the consignment for export was stuffed in the container in the factory of the exporter under the supervision of the Central Excise Officer. The necessary documents like invoice, packing list and ARE -1 Form were also filed by them for the export of the said consignment. The consignment was examined by the officer of Central Excise, who sealed the consignment under their Central Excise seal as well as bottle seal. The container was delivered to the Custom at NSI Gate in the early hours of 19.08.2006 along with all the documents. The check -list for the Shipping Bill was filed and thereafter the container was delivered to the Custom at NSI Gate. The container was accepted/taken into the port and the check list for the Shipping Bill and the other document were endorsed by the proper officer of the Customs. The said documents were taken to the proper officer of Customs, who would endorse the 'Let Export Order' on the Shipping Bill. Since 20.08.2006 was a holiday (Sunday), the CHA could present the documents before the proper officer for granting the "Let Export Order" only on 21.08.2006. Soon after the "Let Export Order" was endorsed on the Shipping Bill, the CHA had forwarded the Exporter's copy of the Shipping Bill to the Shipping Line so that the container could be loaded on the Vessel M.V. Kota Periwara, which was to sail on 24.08.2006.