Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 241 - AT - CustomsRevision of bill of lading - Penalty - Held that: - To the extent that the manifest was filed in accordance with the prescription under section 30 of Customs Act, 1962, and the truth thereof subscribed to on the basis of documentation on record, allegation that section 30 has been contravened will not sustain - It is on record that the bill of lading issued at load port did contain the details as entered in the manifest. Section 30 also empowers the ‘proper officer’ to amend an incorrect manifest or to supplement an incomplete manifest if no fraudulent intent is on evidence. In the present instance, the respondent had informed the adjudicating authority that the revision in bill of lading was made after the filing of the manifest and, therefore, no lapse could be attributed to the agent. It must be clarified here that the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the lapse that is to be penalised is that of the shipping line and, if it be that of the agent, is also visited upon the shipping line vicariously - It is also a document of custodianship and a shipping line cannot issue a bill with a later date owing to implications of responsibility for safe delivery of cargo being alienated for the inter regnum - Decided in favor of the assessee.
|