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TMI Blog2017 (11) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... Salimar Point (near the Lock Gate of K.P.Docks). The officers went alongside the above said barges and enquired about the goods they were carrying. Masters of both the barges replied that they are carrying yellow peas. On being asked that wherefrom the goods are brought, they replied that the peas are imported and were offloaded from a vessel M.V.Dubai Crown anchored at Sagar Island. Further, the officers asked both the Masters of the barges to produce all relevant documents in regard to imported cargo. Masters of the barges failed to produce any valid documents in support of carrying the imported Canadian Whole Yellow Peas in bulk. Both the Masters produced two number of receipts (C-p-13 & 14) wherein it is mentioned (i) Boat Note No.2, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y applied for inclusion of the said Barges in the Overside Guarantee on 19.05.2014 i.e. next working day. They also stated that the fact as procedural mistake by M/s Sohom Shipping Pvt. Ltd. with a sole motive to expedite the discharge and to avoid incurring of heavy vessel detention charges. They also requested for granting Personal Hearing without any Show-cause notice being issued to them. 3. Another letter was received from M/s Sohom Shipping Pvt. Ltd., the Stevedore wherein they stated that they were compelled to load the barges M.V.Jyeshtharaj & M.V.Pashyanti that had not been incorporated in the overside Guarantee due to non-availability of barges coinciding with bad weather, heavy swell and poor communications so that the vessel co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d names of the barges namely, M.V.Jyeshtharaj (IMO9664598) & M.V.Pashyanti (IMO-9664653) in which the goods namely 4460 MT Canadian While Yellow Peas were loaded, were not included in the said over-side discharge guarantee filed by the importer, M/s Agritrade India Services Pvt. Ltd. , I, therefore, hold that the impugned imported 4460 MT of Canadian While Yellow Peas falling under CTH 07131000 is dutiable goods and as such is liable to confiscation under Section 111 (h) of the Customs Act, 1962. Their plea of bad weather, coincided with poor communication, which compelled them to replace the barges that were not included in the over-side discharge guarantee deserves no merit and hence, I hold that this act of omission in their part has ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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