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2013 (8) TMI 652 - AT - CustomsNon-declaration of Goods Penalty on the master of the vessel on account of non-declaration of 700 MT of cement, two Dozer Caterpillar and one motor bike in the IGM - Difference of opinion - majority order - Held that:- Non-declaration was not on account of any mala fide on the part of the captain - To err is human and as such mistake on the part of the captain can be on account mis-understanding of law and be of procedural nature without any intention to evade duty bona fide and inadvertent mistake should not be met with imposition of penalty which had inherent built of mala fide relying upon ESSAR OIL LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI [2002 (2) TMI 542 - CEGAT, MUMBAI]. In the absence of any mala fide imposition of penalty on steamer agent u/s 112 was not called for - It was trite law that for attracting penalty knowledge of the offended had to be brought out - the captain could be under a bona fide belief that the above items being part and parcel of the vessel on account of the Boards Circular were not required to be declared separately - such items were already a part of MOA and could not had escaped the attention of the AO Penalty set aside Decided in favor of assesse. Dissenting Judgement - Member (Technical) was not in consonance with the opinion of the Member (Judicial) He delivered separate Judgement as to against the assesse the Third Member was into the favor of assesse.
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