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2016 (8) TMI 31 - AT - CustomsLevy of redemption fine - excess quantity of fuel oil, diesel oil and lube oil found in the ship stores in the vessel - In addition penalty of ₹ 10.00 Lakhs has also been imposed upon the Master of the vessel under section 112(a) and 112(b) of the Customs Act, 1962. - Held that:- One of the arguments given by the ld.Advocate of the Appellants is that vessel was anchored at Sandheads on 05.08.2009 whereas vessel arrival report was filed on 11.08.2009. That the difference is due to oil consumption when the vessel was anchored at the Sandheads from 05.08.2009 to 11.08.2009. The explanation given by the ld.Advocate can hold to explain consumption of lube oil and other oils and the resultant quantity during physical measurement should have been lesser than the quantities indicated in vessel arrival report when some quantities of oil are consumed during anchoring at the sandheads. The argument given by the ld.Advocate is not convincing. The goods found in excess are liable to confiscation under Section 111(f) of the Customs Act, 1962. The verbal requests and written undertakings given by the Appellants can be considered as a bond/undertaking given by the Appellants for the release of the vessel with respect to excess quantities of oils found by the department. The redemption fine and penalties are correctly imposed by the adjudicating authority upon Appellant Mr.Chen Gao Sheng (Master of vessel M.V. Medi Firenze) by holding that undertakings given before the adjudicating authority are legally enforceable to recover redemption fine and penalties. Demand confirmed - Decided against the appellant.
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