Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 941 - AT - CustomsSmuggled of goods into India - Proceedings were initiated against the Masters of the vessels and several others including the crew members of the vessels and the boatmen. - Confiscation - Imposition of redemption fine - Imposition of penalty - Held that:- vessel MV Salvanguard sailed from Singapore on 17-1-2009 and arrived at Kakinada Port on 23-1-2009 and on the same day, the vessel was got converted from Foreign run to Coastal run. Thereafter, the officers found a fibre boat carrying the packages received from vessel MV Salvanguard and being carried to vessel MV Salvigilant. The boat was found in Indian territory. Therefore, it can be definitely said that once vessel reached India and was converted into Coastal run, the importation of foreign spares was complete. The Master of the vessel failed to declare these items in the manifest filed by them. This has been admitted. The reason given is ignorance of law. Even if a Master of the vessel is in his first voyage, he would have known all the relevant provisions of law. - The Master of the vessel who received the engine/ship spares has also admitted that he unloaded the said items from the vessel into fibre boat and allowed them to deliver to another vessel, without intimating the Customs authority. The boatman did not take the minimum precaution of checking up whether Customs formalities have been fulfilled before undertaking the transfer of the goods. The above discussion would show that there was all round failure to follow the procedures under Customs Act, 1962, in this case. Therefore, I do not find any reason to interfere with the impugned order - Decided in favour of Revenue.
|