Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Orient Ship Agency Pvt. Ltd. Versus Commissioner of Cus. (Import) , Mumbai

2016 (1) TMI 419 - CESTAT 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 issued a fresh Bill of Lading in favour of M/s. R.A. Apparels. The holder o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

inor 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 Respondent. ORDER The appellant M/s. Orient Ship Agency Pvt. Ltd. is a shippin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ection 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 also enclosed. The appellant had manifested Bill of Lading No. NSAUAB 152, d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ollowing 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 crane. However, as the remittance was not received by them as per agreed ter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

equest 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 evidence or original import documents. Further, Mushtaq Trading Company admitt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alidity 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 goods liable for confiscation under Section 111(f) and 111(g). Accordingly, the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 per the statement of the facts and grounds of appeal, and the documents on re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 arise only in cases where there are major amendments involving fraudulent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 intention nor fraudulent act on part of the appellant in making the request .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 30(3) of the Customs Act. In the facts and circumstances, there being no fin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version