TMI Blog2015 (11) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in Indian territory. Therefore, it can be definitely said that once vessel reached India and was converted into Coastal run, the importation of foreign spares was complete. The Master of the vessel failed to declare these items in the manifest filed by them. This has been admitted. The reason given is ignorance of law. Even if a Master of the vessel is in his first voyage, he would have known all 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on 23-1-2009. The Master of the vessel filed declaration to the Customs regarding ship stores at the time of entry/conversion of the vessel. While conducting sea-patrolling 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 to the vessel Salvigilant. The Master of the vessel Salvigilant was called upon to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine 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/- (Rupees two lakhs only) under Section 112(b) of the Customs Act, 1962 on Mr. Guitierrez Reynaldo Bantog, Master of the vessel SALVIGILANT and penalty of ₹ 10,000/- (Rupees ten thousand only) imposed under Section 112(b) of the Customs Act, 1962 on Mr. K. Srinivasa Rao, owner of the Fibre Boat. However, only M/s. Posh Semco Pte. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 vessels; Master of MV Salvanguard was not aware of the provisions of Customs Act and related rules; therefore, he omitted to intimate the Customs authority; spares were found on foreign going vessel, etc. 8. Learned A.R. submits that spares were seized when they were being transported in the fibre boat in Indian territory from one vessel to another vessel without any Customs endorsed documents. He submits that these spares were not declared but transferred to another vessel without intimating the Customs authority and therefore, there are violation of various Sections of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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