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TMI Blog2017 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. 2. The adjudicating Commissioner had held that the alleged lapse could not be attributed to respondent, who was an agent, as error appeared to have been committed by the shipper who was a regular supplier of goods to various importers in India. 3. Learned Authorized Representative pointed out that respondent is a shipping agent who, having filed Import General Manifest no. 18409 dated 20th May 2005, had sought amendment on 13th June 2005 in this manifest at line no. 150 against bill of lading no. ABNDMUM0731 dated 19th May 2005 to substitute M/s Zenith Ltd as consignee in lieu of M/s KEC International Ltd. Likewise, in Import General Manifest no. 18668 filed on 4th July 2005 and amendment was sought on 22nd July 2005 for substit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deadlines with scant attention to its correctness with deleterious impact on the possible image of Indian customs. To deter the subversion of its image improvement mission, penalty for incorrect filing was the adopted weapon of choice. The objective is, doubtlessly, noble and the motive, undoubtedly, laudable. However, in the process, tolerance for genuine mistakes was eclipsed and the discretion vested in senior functionaries of Indian Customs was erased. Needless to say, even the reviewing Chief Commissioners were, thereby, debarred from applying their mind with consequential burdening of an overloaded appellate mechanism. 6. These instructions are not binding on the Tribunal and we are, hence, afforded the luxury of implementing the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been unloaded, whether inadvertently or otherwise, but there is no allegation that these were not inventorised in the records of the duly appointed custodian. In the absence of any such evidence, invoking of section 111(g) for confiscation is not in accordance with law. 8. Notwithstanding the above, the inclusion of the goods in the manifest is not in dispute; Customs Act, 1962 is concerned with clearance of goods and the identity of the importer is relevant only upon filing of bill of entry for clearance. To the extent that the manifest was filed in accordance with the prescription under section 30 of Customs Act, 1962, and the truth thereof subscribed to on the basis of documentation on record, allegation that section 30 has been cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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