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2020 (2) TMI 59 - AT - CustomsImposition of penalties on CHA u/s 112 of Customs Act, 1962 - jurisdiction for imposition of penalties - mis-declaration of vessel - HELD THAT:- It is clear that the case against the custom broker is dependant entirely on the variance with the description found in the certificate issued by the Registry of Indian Ships as well as the certificate issued by the Fiji Shipping Registry. We are unable to arrive at the same conclusion as the licensing authority that the description in these two documents would indicate the classifiability of the vessel as ‘tugs’. On the contrary, the inclusion of ‘supply vessel’ in the description is equally ambiguous in deciding upon the classification. It was, therefore, an overreach on the part of the licensing authority to conclude that description made in the documents despite the possession of these two certificates indicate a deliberate attempt to mislead. There is no adducing to any other motive for erroneous declaration in the bills of entry. Appeal allowed - decided in favor of appellant.
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