SYLVESTER AND CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) This Appeal under Section 130 of the Customs Act, 1962 (the Act), challenges the order dated 1st November, 2013 passed by the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal). By the impugned order dated 1st November, 2013, the Appellant was directed to predeposit 25% of Rs.7 lakhs penalty imposed by the Commissioner of Customs (Export) (Adjudicating Authority) for the purpose of entertaining the Appellants appeal on merits.

(2.) The following questions of law have been raised for our consideration by the Appellant:

(3.) The admitted facts are that the Appellant is a Custom House Agent (CHA), who had filed shipping bills on 30th September, 2008 and 1st October, 2008 in respect of the goods to be loaded on a foreign going vessel scheduled to sale on 9th October, 2008. The goods governed by the shipping bills, filed by the Appellant were loaded on to the foreign going vessel as scheduled on 9th October, 2008. However, this loading on the vessel took place without Let Export Order (LEO) being passed in respect of examination of goods covered by the shipping bills.