TMI Blog2016 (8) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2009 to 11.08.2009. The explanation given by the ld.Advocate can hold to explain consumption of lube oil and other oils and the resultant quantity during physical measurement should have been lesser than the quantities indicated in vessel arrival report when some quantities of oil are consumed during anchoring at the sandheads. The argument given by the ld.Advocate is not convincing. The goods found in excess are liable to confiscation under Section 111(f) of the Customs Act, 1962. The verbal requests and written undertakings given by the Appellants can be considered as a bond/undertaking given by the Appellants for the release of the vessel with respect to excess quantities of oils found by the department. The redemption fine and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val Report was filed on 11.08.2009. That in the Vessel Arrival Report, quantity of lube oil was declared as 2,500 ltrs, fuel and diesel oil were also declared as 997.34 MT and 40.50 MT respectively. That M/s.Devi Shipping Agency while filing the vessel stores list as part of the Import General Manifest(IGM) inadvertently declared the quantity of lube oil as 2500 ltrs. That the quantity of lube oil indicated in IGM was only a clerical error at the time of filing IGM which should actually be read as 25,000 ltrs.. Ld. Advocate argued that there was no malafide intention, willful misstatement to evade payment of any Customs duty. It is also the case of the ld.Advocate that no bond/bank guarantee was executed by the Appellant when the vess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elease of the vessel and undertook payment of fine and penalty, if any, imposed upon the Appellants. That the goods mis-declared are liable to confiscation under Section 111(f) of the Customs Act, 1962 as per the findings of the adjudicating authority. He also relied upon a letter dated 25.08.2009 written to CC(Prev.), Kolkata by the Appellant M/s.Devi Shipping Agency. He made the Bench go through para IV of this letter to argue that Appellants agreed to pay redemption fine and penalty, if imposed. That this undertaking given can be considered as an undertaking legally enforceable as bond under the provisions of Customs Act, 1962 to facilitate time sailing of vessel by the Appellants. 5. Heard both sides and perused the case records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference is due to oil consumption when the vessel was anchored at the Sandheads from 05.08.2009 to 11.08.2009. The explanation given by the ld.Advocate can hold to explain consumption of lube oil and other oils and the resultant quantity during physical measurement should have been lesser than the quantities indicated in vessel arrival report when some quantities of oil are consumed during anchoring at the sandheads. The argument given by the ld.Advocate is not convincing. The goods found in excess are liable to confiscation under Section 111(f) of the Customs Act, 1962. 7. Another argument taken by the ld.Advocate appearing on behalf of the Master of the vessel is that the goods were not provisionally released under a bond therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. So far as imposition of penalty upon the Appellant M/s.Devi Shipping Agency is concerned, Advocate appearing on behalf of the Appellant argued that they have declared the quantity in the IGM on the basis of declaration given by the Master of the vessel. It is observed that the same is not true because as per the vessel arrival report, the quantity of lube oil was 25,000 ltrs, which was declared only as 2500 ltrs. by M/s.Devi Shipping Agency. No amendment to the IGM was sought by the steamer agent M/s.Devi Shipping Agency, when it was found that actual quantity of lube oil was much higher than the quantity declared in the IGM. In view of the facts on record penalty has been correctly imposed upon the Appellant M/s.Devi Shipping Agenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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