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2016 (1) TMI 419 - AT - CustomsLevy of penalty on the Shipping Agency - issuing the second Bill of Lading after canceling the first - Seeking amendment in Import General Manifest (IGM) of the name of the consignee - Circular No. 44/2005-Cus., dated 24-11-2005 - Held that:- the only violation in the facts and circumstances is that shipping line in good faith and at the request of the shipper, have erred in canceling the original Bill of Lading and have issued a fresh Bill of Lading in favour of M/s. R.A. Apparels. The holder of the Bill of Lading, i.e., shipper was always entitled to make endorsement on the document of title in favour of the new purchaser during transit of the goods. Thus, shipping line including the present appellant (its agent) have erred in issuing the second Bill of Lading after canceling the first, once the goods are in transit. In this view of the mater, I uphold the confiscation. However, as the shipping agent has acted bona fidely at the request of the shipper, it is the case of minor infraction of law. - . Accordingly, I reduce the redemption fine to ₹ 2 lakhs and penalty imposed under Section 112(a) is reduced to ₹ 25,000/- (Rupees twenty-five thousand only). - Decided partly in favor of appellant.
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