TMI Blog2017 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present instance, the respondent had informed the adjudicating authority that the revision in bill of lading was made after the filing of the manifest and, therefore, no lapse could be attributed to the agent. It must be clarified here that the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the lapse that is to be penalised is that of the shipping line and, if it be that of the agent, is also visited upon the shipping line vicariously - It is also a document of custodianship and a shipping line cannot issue a bill with a later date owing to implications of responsibility for safe delivery of cargo being alienated for the inter regnum - Decided in favor of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued in favour of M/s GAIL (India) Ltd implying that the entry in the manifest could have been filed correctly. 4. It was also informed that the competent reviewing authority had directed filing of the appeal as the Central Board of Excise Customs had, vide circular no. 13/2005-Cus dated 11 th March 2005, instructed field formations to permit amendments in manifests only after the proper officer accords permission and, if the amendment was in the category of major , to be preceded by adjudication for imposition of penalty by obtaining, wherever necessary, waiver of notice and of written defence. 5. Though the cited circular does direct the imposition of penalty, which, itself, burden on impropriety act considering that invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order set aside and to have us pass such other order as deemed fit. No doubt, the Tribunal can, when circumstance so justify, set aside an impugned order but it is moot whether it can, thereafter, pass any order to the detriment of the respondent without placing them on notice. In the absence of notice, which, by the by, is the specific direction rendered by the authority that issued the said circular, imposition of penalty consequent upon setting aside of impugned order is also ruled out. It is also moot whether it would be equitable to remand the matter in the absence of a circumscribing limit to a fresh adjudication by the original authority. It would appear that this entire exercise of review and appeal is of little avail to Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the bill of lading issued at load port did contain the details as entered in the manifest. Section 30 also empowers the proper officer to amend an incorrect manifest or to supplement an incomplete manifest if no fraudulent intent is on evidence. The statute recognises that the man behind the manifest could be in error or be uninformed even if Central Board of Excise Customs abhors such frailty; as to which of the two carries greater authority is certainly not a matter of doubt. No administrative instruction can limit or impede statutory empowerment. The peremptoriness of the instruction in the circular is contrary to law and, to that extent, renders it unenforceable. 9. There is no dispute that the goods were intended for unload ..... X X X X Extracts X X X X X X X X Extracts X X X X
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