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2016 (6) TMI 626 - HC - CustomsLevy of penalty on person-in-charge of vessel or its agent - scope of the term agent / any other person - Import of MS Scrap/plates from UAE - Import General Manifest - entire manifested quantity of 797.37 MTS of MS Steel Scrap and 302.29 MTS of MS Plates, has not landed as all the 40 containers were found empty. - penalty proceedings for short landing of the goods has been initiated under Section 116 of the Act. - Held that:- A careful scrutiny of Sub-Section (2) of Section 148 of the Act makes it abundantly clear that an agent appointed by the person-in-charge of a conveyance and any person who represents himself to any officer of customs as an agent of any such person-in-charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person-in-charge by or under the Act. Thus, the liability to pay penalty set forth in Section 116 of the Act upon the 'person-in-charge' is, therefore, liable to be fulfilled by the agent appointed by such person-in-charge of the conveyance as well. The import manifest is not a mere document of intimation of arrival of a vessel carrying imported goods but also contains a verified statement to vouchsafe for the truthfulness of the contents of the import manifest. The importance and significance of lodging import manifest can be gazed from Section 31 of the Act. Lodging import manifest under Section 30 of the Act has a direct bearing upon the controversy at hand. Thus, whoever lodges the import manifest with the proper officer of the Customs, acts as such, as an agent of the Master of the vessel. Whoever delivers the import manifest under sub-section (1) of Section 30, other than the person-in-charge of the carrier/conveyance falls within the expression "any other person" The appellant, for all practical purposes, is liable to be treated as "any other person" if not as an agent of the "person-in-charge" of the conveyance and hence liable to suffer the penalty as provided for under Section 116 of the Act. - Decided against the appellant.
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