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Judgment
Perused appeal.
Heard the learned Counsel for the appellant and the learned Counsel for the respondents.
The factual aspect is that the shipping line M/s. Neptune Container Logistics Pvt. Ltd. is charged for loading the containers on vessel Bunga Delima Voy No. 005E which sailed on 30th January, 2007. 30th January, 2007 being the Moharam holiday for Custom, CHA or the exporter were not authorised to go to customs area on 31st January, 2007.
They could not take Let Exporter Order (LEO) before 30th January 2009 it being holiday. It could only be taken by them on 31st January, 2009. In the circumstances, the exporter and CHA could hardly be said to have committed breach of Section 501) of the Customs Act, 1962 since it was beyond their control.
So far as shipping line is concerned a penalty of Rs. 5,00,000/- was imposed u/s 114 for having committed breach of the provisions of the Customs Act. It appears that the said penalty has been accepted by them. In view of the factual data available on record, no fault could be found with the view taken by the Tribunal. The appeal is thus without any substance, hence dismissed for want of substantial question of law. No order as to costs.