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TMI Blog2016 (6) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... anifest (IGM). It was mentioned therein that the vessel is arriving from Singapore to discharge 20360.708 MT of caustic soda liquid at port (Visakhapatnam) and after discharge, the vessel will be sailing in Ballast to High Seas. After arrival of the vessel at Visakhapatnam Port on 03/10/2015, the Master of the vessel, appellant herein handed over set of documents to concerned Port officials and Customs officers. 3. On the same day, the officers attached to Rummaging Intelligence & Investigation Unit (RI&I), Customs House, Visakhapatnam boarded the vessel for inspection. When the appellant was questioned whether the ship was carrying any cargo besides that mentioned in IGM, he replied in the affirmative and submitted two copies of ullage re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o manifest and submitted that failure to mention in the IGM that the vessel was carrying cargo other than caustic soda was only an inadvertent omission. The IGM was filed by the Steamer Agent upon the e-mail communication with the Master of the vessel. The vessel was carrying transit cargo (Lube oil) loaded at Korea for discharge at Brazil. Only caustic soda was for discharge at Visakhapatnam Port. During the signing of the documents, the appellant, Master of the vessel, omitted to note that in one of the Form, Same Bottom Cargo was not mentioned. Thus there was an omission to mention that the vessel was carrying Same Bottom Cargo of Lube oil in one of the Form in IGM. In the arrival papers submitted to the Customs and Port officers this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Salise has handed over all arrival papers to the Customs Officers and Port Officers. In all these documents, the transit cargo (Lube Oil) was declared/mentioned. Further when the officers questioned, the appellant has answered in the affirmative, that the vessel contains transit cargo. All these would lead to the probable conclusion that the non-mention of Same Bottom Cargo in one of the Form of IGM was only an inadvertent omission. Further sub-clause (3) of Section 30 provides for amendment or supplement of IGM in case of errors. The relevant provision is reproduced as under for better appreciation. Sub-clause (3) of Section 30:- "if the proper officer is satisfied that the import manifest or import report is in any way incorrect or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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