TMI Blog2016 (6) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... IGM as all other documents are in order. As there is no fraudulent intention, the confiscation is illegal - redemption fine and penalty waived. - Decided in favor of appellant. - Appeal No. C/30017-30018/2015 - - - Dated:- 14-3-2016 - Ms. Sulekha Beevi, C.S., Member ( Judicial ) Shri Sanjay Kalra, Advocate for the appellants Shri Arun Kumar, Authorised representative for the respondent ORDER [ Order per: Sulekha Beevi, C.S. ] The issue in the above two appeals being connected are disposed by this common order. 2. The appellant in C/30017/2015 is Mr. Glofiro Casenas Salise, who is Master of vessel MT Stolt Hill. On 01/10/2015, M/s. JM Baxi, the Steamer Agents filed the Prior Entry Import General Manifest (IG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the Principal Commissioner of Customs confiscated 1499.669 MT of ultra-S8 branded Lube oil and 999.610 MT of Ultra-S4 branded Lube oil approximately valued at ₹ 11,85,72,080/- which were not declared in IGM and thus violated Section 30 of Customs Act, 1962. The appellant was given an option to redeem the goods on payment of ₹ 5,00,000/- as redemption fine. A penalty of ₹ 2,00,000/- was imposed on the appellant and penalty of ₹ 1,00,000/- was imposed on M/s.JM Baxi Co., who is the Steamer Agent for the vessel. Being aggrieved, the appellants have preferred these appeals. 4. The learned counsel appearing for the appellants, Shri Sanjay Kalra adverted to the various documents of the vessel like the Stowage p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the IGM as required under Section 30 of Customs Act, 1962. The Same Bottom Cargo declaration in the Boarding Particulars that was prepared by the agent M/s. JM Baxi Co. and signed by the Master of the vessel, the appellant herein, was marked as -- indicating that there is no Same Bottom Cargo being carried by the vessel. That therefore the confiscation and imposition of penalties is justified. 6. I have heard the rival submissions. On perusal of the facts and evidence presented by the case, it is revealed that in one of the Forms of IGM, the Same Bottom Cargo was not declared. The IGM was prepared by the Steamer Agent M/s. JM Baxi basing on e-mail communications. Undisputedly after arrival, the Master of the ship, the appellant, Shri G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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