2007 (6) TMI 481

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....M/s. Jaisu Shipping Co. Ltd - Rs. l lakh. (c) Shri Vishin Kewalramani (Operation Manager of M/s Jaisu Shipping Co. Ltd.) - Rs. l lakh. (d) M/s. Milbank Ltd (Owner of vessel) - Rs. 2 lakhs. 2. As per the facts on record, vessel M.T. GOD PRESTIGE anchored the port of Kandla on an around 30-8-99 for the purpose of repair. The same was rummaged by the Customs authorities on 31-8-99 and it was found that the foreign currency of US $ 4595/- two old and used refrigerators, one binocular, one old and used typewriter, and certain quantities of Mooring Rope, were not declared by Captain. In addition, 8 boxes containing IMMARSAT/GNDSS STN - 1 set (Global Marine Distress Signal Station) un-assembled and uninstalled was also found. The s....

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....he goods have been purchased from Alang ship breaking @ Rs. 1,95,000/- + 4% CST, total amount being Rs. 2,02,800/-. Further investigation made from the owners of M/s. A.T . Mfg. Co. revealed that the said purchase was made in the name of old and used electronics goods and the duty was not paid on the same. However, I am not concerned with the said part of the order confirming duty against M/s. A.T. Mfg. Co., in as much as their appeal is not before me. 4. On the above basis, proceedings were initiated alleging that GMDSS station kept in an unassembled state on the vessel has been imported into India without cover of valid import licence and the same is un-manifested in the cover pending import manifest of vessel. The said proceedings ....