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Synergy Shipping Pvt. Ltd. Versus Commissioner of Cus., Visakhapatnam

2015 (5) TMI 1015 - CESTAT BANGALORE

Imposition of penalty - Under Section 116 & 117 of the Customs Act, 1962 - Short landing of goods and non amendment to IGM - Held that:- there was no need to initiate action when we refer to Apprising Manual and also the scheme of action to be taken on the basis of OTR. Since the duty has been paid on the entire quantity, there is no need to initiate action against the steamer agent for short-landing at all. Therefore, for failure to amendment to IGM, penalty under Section 117 have been imposed. .....

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r Section 116 ibid not to be imposed. - Decided in favour of appellant with consequential relief - C/21095/2014-SM - Final Order No. 21169/2015 - Dated:- 22-5-2015 - Shri B.S.V. Murthy, Member (T) Shri S.C. Choudhary, Consultant, for the Appellant. Shri Mohd. Yusuf, (AR), for the Respondent. ORDER Appellant is a steamer agent and filed Import General Manifest (IGM) In respect of Vessel M.V. Dong Yong, for discharge of 862 pieces of timber logs. Proceedings were initiated by the Customs authoriti .....

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ose penalty under Section 116 of the Customs Act, 1962, amounting to ₹ 12,60,724/-. The appeal filed by the appellant was rejected by the Commissioner (Appeals) and this order is under challenge before the Tribunal. 3. Even though stay application has been listed, in view of the fact that 25% penalty has been deposited as per direction of the Commissioner (Appeals) and in view of hearing of the appeal today itself, requirement of pre-deposit of balance penalty is waived and the appeal .....

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of breaking of the railings and lashing wire by which the logs were tied. There was a report of Master of Vessel also. He reported the accident as soon as the vessel reached at the Port to all concerned including the Customs authority. In view of the fact that short-landing happened because of natural calamity, no penalty could have been levied. He also submits that the importer had paid the entire duty on the quantity loaded in the ship. In these circumstances, he submits that there is no just .....

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ment to IGM would have been permitted and there would not have any further proceedings against the appellant. It cannot be said that the steamer agent was not aware of such procedure since this is the main responsibility of the steamer agent. 6. I have considered the submissions made by both the sides. Apparently, even though 159 pieces of timber logs were lost because of accident, the appellant did not take steps for amendment to the IGM and for whatever reason, the importer paid the duty .....

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mendment was not requested for. The report of Master of Vessel and other evidence on claim of loss of timber logs have not been considered nor discussed. 7. Learned consultant relies upon the Apprising Manual of the Customs Department and relevant provisions of Manual in the chapter relating to MCD are reproduced for better appreciation : 7.09 Claim for duty on goods falling overboard during discharge : 1. No claim for duty would be made on the steamer agents If it is established .....

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e explanation furnished by the steamer agents particularly in respect of precautions, the steamer agents have taken to avoid short-landing all these factors should be taken into account. ….                 ….            …. (ii) The failure to account for the same to the satisfaction of the adjudicating authority. It is however, .....

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is time-barred it is within the discretion of the adjudicating officer to impose a lower or nil penalty. In practice, where there is no evidence of mala fide, the penalty can be waived. What emerges from the relevant portion of the Manual extracted above is that under Section 116 of the Customs Act, duty is demanded only if there is a possibility of goods passing irregularly into the country. The Apprising Manual also required the adjudicating authority to consider the nature of goods and also .....

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