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M/s Sohom Shipping Pvt. Ltd., M/s Agritrade India Services Pvt. Ltd. Versus Commr. of Customs (Preventive) , WB, Kolkata

2017 (11) TMI 789 - CESTAT KOLKATA

Import of yellow peas - Revenue was of the view that the importers have used the barges without observing the Customs formalities, such as, amendment and inclusion of name of barges in question in the overside discharge guarantee - Held that: - no duty was liable on the imported Yellow Peas and the only reason for the Commissioner to confiscate the goods and to impose penalty, is a procedural lapse by the appellant as also by the CHA inasmuch as the barges on which the goods were un-loaded were .....

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peal allowed - decided in favor of appellant. - Cus. Appeal Nos. 76618,76619 & 76556/16 - Order No. F/O-77788-90/2017 - Dated:- 10-11-2017 - Mrs. Archana Wadhwa, Hon ble Judicial Member Shri A. K. Das, Advocate for the Appellant Shri S. N. Mitra, Asstt.Commr. ( A. R. ) for the Revenue ORDER Per Mrs. Archana Wadhwa As per facts on record, on 21.05.2014 while patrolling in the river Hooghly, it was observed by the patrolling officers that two barges namely, M.V.Jyeshtharaj (IMO-9664598) and M.V.Pa .....

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elevant 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, Barge M.V.Pashyanti, Marks Nil, M.V.Dubai Crown (Import Rot No.2084164/14), account M/s Agritrade 2200 MT (approx.) Canadian Whole Yellow Peas in bulk to be unloaded in KPD/NSD) (ii) Boat Note No.3, Barge M.V.J .....

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ed documents regarding the above mentioned two detained barges along with the letter dated 22.05.2014 wherein they had mentioned that they appointed M/s Sohom Shipping Pvt. Ltd. as their Stevedore for discharging of goods from Vessel to barge at Sagar/Diamond Harbour anchorage and carrying the said goods to Kolkata Port K.P.D berth. That the goods imported by them are duty free. Moreover they stated that M/s Sohom Shipping Pvt. Ltd. at Sagar loaded the barges namely. M.V. Jyeshtharaj & M.V.P .....

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ive 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 swel .....

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after recording the statement of various persons, Revenue was of the view that the importers have used the barges without observing the Customs formalities, such as, amendment and inclusion of name of barges in question in the overside discharge guarantee. Accordingly, proceedings were initiated resulting in passing the present impugned orders. 5. For better appreciation, the findings adopted by the Commissioner for confiscation of goods as also barges and for imposition of penalty, the relevant .....

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none of the said procedures was observed and 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 .....

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