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2019 (10) TMI 18 - CESTAT AHMEDABADIllegal import - the ship carried on board propane gas was not declared - the supporting documents in respect of the undeclared cargo not produced - contravention to Section 30 of the Customs Act, 1962 read with regulation 5 of the Import Manifest (Vessel) Regulation, 1971 - appellant submitted that said propane gas carried on in the vessel was not cargo and hence was not required to be declared in cargo declaration. HELD THAT:- The propane was not declared at all in the original declaration. The presence of propane gas was noticed on the vessel first declared as Cargo however, Atlantic later on declared that it was not cargo but ship store. In this context, it is observed that the propane gas was ship store - It is apparent that the quantity of coolant required for the purpose is 41.4MT to make the vessel ready for loading. In the aforesaid set of facts it cannot be denied that propane gas is for use as ship store and for the purpose of making the ship fit for carrying the said cargo of Butane. The propane gas is necessary for cooling the tanks in which the cargo is loaded. The Regulation 3 of the Import Manifest (Vessel) Regulation, 1971 requires declaration of cargo in Form-III and vessel stores listed in Form-IV - In the instant case, the allegation is that the propane gas was not declared in the cargo declaration in the Form-III - it is apparent that propane carried on was not cargo but ship store. In these circumstances, there was no requirement to include the propane gas in the cargo declaration in Form-III. Confiscation set aside - penalty set aside - appeal allowed - decided in favor of appellant.
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