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2016 (1) TMI 419 - CESTAT MUMBAI

2016 (1) TMI 419 - CESTAT MUMBAI - 2015 (325) E.L.T. 896 (Tri. - Mumbai) - Levy of penalty on the Shipping Agency - issuing the second Bill of Lading after canceling the first - Seeking amendment in Import General Manifest (IGM) of the name of the consignee - Circular No. 44/2005-Cus., dated 24-11-2005 - Held that:- the only violation in the facts and circumstances is that shipping line in good faith and at the request of the shipper, have erred in canceling the original Bill of Lading and have .....

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nt has acted bona fidely at the request of the shipper, it is the case of minor infraction of law. - . Accordingly, I reduce the redemption fine to ₹ 2 lakhs and penalty imposed under Section 112(a) is reduced to ₹ 25,000/- (Rupees twenty-five thousand only). - Decided partly in favor of appellant. - C/696/2011-Mum - Final order No. A/1881/2015-WZB/SMB - Dated:- 16-6-2015 - Shri Anil Choudhary , Member (J) None, for the Appellant. Shri M.K. Sarangi, Dy. Commissioner (AR), for the Res .....

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Co., Govandi, Mumbai . Subsequently, the appellant received a manifest correction notice from the port of loading asking them to change the name and address of the consignee to R.A. Apparels, Chennai . The appellant applied for amendment in IGM No. 2010343/21, dated 14-4-2011 filed in respect of vessel Saudi Abha by application dated 27-5-2011. The copies of the original documents such as Bill of Lading, Invoice, Purchase Order, Proof of Remittance, etc., in the name of M/s. R.A. Apparels were a .....

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Nagar, Govandi, Mumbai - 43. The Shipping Agency sought amendment to the following effect :- Name of the Consignee : M/s. R.A. Apparels, 59, Ponappa Street, Purasawalkam, Chennai - 600084. Further, the appellant requested for personal hearing without issue of SCN. In the course of hearing, the shipper of the goods M/s. Hyson Trading Inc., USA vide letter dated 8-6-2011 communicated that initially they sold one unit of used Crane to M/s. Mushtaq Trading in Sept, 2010 and thereafter shipped the c .....

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Bill of Lading mentioning name of Mushtaq Trading Company, but later, on request of shipper in the situation of non-payment for the same, was cancelled and a fresh Bill of Lading was issued showing the consignee as R.A. Apparels. It was found that R.A. Apparels have produced original documents like. Bill of Lading, Invoice and Purchase Order and proof of remittance to the shipper/seller whereas Mushtaq Trading Company whose name appeared originally in the IGM have failed to produce any such evi .....

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as further observed that the impugned order is not to decide the issue of validity of agreement between supplier and the rival claimants. It was further observed that since the importer in this case is R.A. Apparels and their name is not manifested as consignee, the cargo had acquired the status of an un-manifested cargo. It was further observed that the request for amendment is made after grant of the Entry Inward to the vessel, in contravention of Section 30 of the Customs Act, making the good .....

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bunal. 3. Heard the learned AR on behalf of the Revenue. The appellant is absent in spite of several notices. This appeal is coming on board since May, 2014 and the appellant have never appeared in spite of several opportunities given when the notices were issued and date of hearing was fixed on 9-5-2014, 4-6-2014, 18-7-2014, 5-9-2014, 9-10-2014, 5-12-2014, 27-2-2015, 24-3-2015, 29-4-2015 and today. Thus, it is decided to dispose of the appeal on merits upon hearing the learned AR and as pe .....

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was re-examined. It has been decided by the Board that all amendments to the Import General Manifest (IGM) may be considered on the basis of the provisions contained in section 30(3) of the Customs Act, 1962. The said section (sub-section 3) provides that if the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented. Hence the need for adjudication will .....

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the time of filing IGM. These exceptional situations need to be taken care so that penal action is not initiated mechanically in such situations. 4.1 It is further urged that the adjudicating authority has disregarded the Department s instruction. It is true that the amendment sought by the appellant vide their application dated 27-5-2011, which was of substantial nature, for the change in the name of consignee, however, it did not have any revenue, implication. There was neither mala fide .....

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.2 Further, the appellant relies on the ruling of this Tribunal in the case of Laxmi Saw Mill v. Commissioner of Customs, Tuticorin - 2008 (224) E.L.T. 312 (Tri.-Chennai), wherein it was held that amendment or substitution of another person s name as an importer is a major amendment. However, it is to be allowed if there is no fraudulent intention found on adjudication and amendment to be permitted subject to production of documentary evidence of title of goods of new person under Section 3 .....

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