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POSH SEMECO PTE. LTD. Versus COMMISSIONER OF CUS., VISAKHAPATNAM-II

2015 (11) TMI 941 - CESTAT BANGALORE

Smuggled of goods into India - Proceedings were initiated against the Masters of the vessels and several others including the crew members of the vessels and the boatmen. - Confiscation - Imposition of redemption fine - Imposition of penalty - Held that:- vessel MV Salvanguard sailed from Singapore on 17-1-2009 and arrived at Kakinada Port on 23-1-2009 and on the same day, the vessel was got converted from Foreign run to Coastal run. Thereafter, the officers found a fibre boat carrying the packa .....

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ll the relevant provisions of law. - The Master of the vessel who received the engine/ship spares has also admitted that he unloaded the said items from the vessel into fibre boat and allowed them to deliver to another vessel, without intimating the Customs authority. The boatman did not take the minimum precaution of checking up whether Customs formalities have been fulfilled before undertaking the transfer of the goods. The above discussion would show that there was all round failure to follow .....

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mon order is being passed. 2. These appeals have come before this Tribunal on more than four occasions in the past. The appeals were listed on 5-11-2013, 2-5-2014, 28-11-2014 and 6-2-2015 before the present date. On none of the occasions, the appellants were present nor was there any request for adjournment. According to the provisions of Section 129B(1a), more than three adjournments are not to be given. In this case, this is the fifth time the matters are listed for final hearing and ther .....

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ing in the Anchorage Port at Kakinada on 24-1-2009, the officers of Customs (Rummaging & Intelligence and Preventive) noticed one fibre boat (with two packages on board) moving suspiciously towards a vessel MV SALVIGILANT. The officers chased the boat and intercepted it. On enquiry, the boatman informed that the said two packages were loaded in the boat from the vessel Salvanguard for delivery to the vessel Salvigilant and that one package was already transported from the vessel Salvanguard .....

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t was found that two packages of Engine/Ship Spares imported are liable to confiscation. The spares and the vessel Salvanguard and the fibre boat involved in carrying these items which were being smuggled into India were seized by the officers and proceedings were initiated against the Masters of the vessels and several others including the crew members of the vessels and the boatmen. As a result of proceedings, engine/ship spares valued at ₹ 20,15,455/- (Rupees twenty lakhs fifteen thousa .....

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fifty thousand only) was confiscated and was allowed to be redeemed on payment of a fine of ₹ 15,000/- (Rupees fifteen thousand only). Penalty of ₹ 5,00,000/- (Rupees five lakhs only) under Section 112(a) of the Customs Act, 1962 was imposed on Posh Semco Pte. Ltd., the owner of the vessel; penalties of ₹ 5,00,000/- each under Sections 112(a) and 117 of the Customs Act, 1962 were imposed on Mr. L.D. Bayley, Master of the vessel of MV SALVANGUARD; penalty of ₹ 2,00,000/- ( .....

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09) are in appeal before this Tribunal. 6.  Grounds of Appeal by the appellants are briefly stated as under : Both the vessels MV SALVANGUARD and MV SALVIGILANT belong to the same company namely M/s. Posh Semeco Pte. Ltd. They were engaged in off-shore activities and these activities were being taken up as per contract with M/s. Technip. It is submitted that in the usual course of operation, all the vessels maintain an inventory of essential spares. Based on request by Master of MV Salvigil .....

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nformed. Since the spares were urgently required, issuance of show cause notice was waived and spot adjudication was requested. 7. The appellants further submit that no duty could have been levied since the imported spares were on board in foreign going vessel; the spares were not intended for sale to third party; the two vessels or the appellants did not have any intention to violate the Indian law; there is no mala fide intention; the vessels have been temporarily converted into coastal v .....

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g the Customs authority and therefore, there are violation of various Sections of Customs Act, 1962 and the action taken by the Revenue and the impugned Order-in-Original passed is sustainable. 9. I have considered the submission of learned A.R. and gone through the records and the evidence available on records. 10. In this case, the vessel MV Salvanguard sailed from Singapore on 17-1-2009 and arrived at Kakinada Port on 23-1-2009 and on the same day, the vessel was got converted from .....

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