TMI Blog2022 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation of the proved facts, as evident from the impugned order, even in the absence of the import manifest, the conveyance and the goods in the said conveyance could at the most be regarded as in transit and not liable to be imposed with customs duty or subjected to confiscation. The impugned order of confiscation reveals that the customs duty and confiscation have been imposed and ordered as per Ext.P1 and Ext.P2 in a mechanical manner, without bearing in mind the fact that it was not the volition of the owner of the vehicle to bring the vessel or the goods into India. To penalise the owner of the vessel, when admittedly he had no knowledge of the alleged bringing into India of the vessel or the goods in it, in the context of the factual situation emerging in this case, is, to say the least, too harsh, arbitrary and not contemplated under law. The order of confiscation issued as per Ext.P1 shall stand set aside - while setting aside Ext.P1 and Ext.P2 orders, the respondents are directed to handover custody of the vessel and the goods in it, to the petitioner forthwith, without imposing any charges and in as is where is condition - Petition allowed. - WP(C) NO. 1959 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were conducted and the first respondent issued Ext.P1 order dated 05-11-2020 finding that the vessel is liable to be confiscated under section 111(d),(f) (l) of the Act with an option to redeem the vessel on payment of the redemption fine fixed at Rs.Ten lakhs. Later, a corrigendum was issued, imposing a duty of ₹ 5,21,959/- on the vessel and the goods found on board as per sections 21, 30 and 46(1) of the Act. 5. Petitioner challenges the order of confiscation and the corrigendum order, alleging it to be without authority and issued in excess of jurisdiction. According to the petitioner, penalising the petitioner for criminal acts done without his knowledge after abducting his vessel is highly arbitrary and unjust. 6. A counter affidavit has been filed by the first respondent justifying the order of confiscation and stated that the orders of confiscation can be challenged by way of statutory appeal under section 129 of the Act and therefore the writ petition is liable to be dismissed. Respondents further stated that, even otherwise, the petitioner has an opportunity to pay the redemption fine, which is an option available to the petitioner rather than challenging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Every State shall require the master of a ship flying its flag, in so far as he can do so without serious danger to the ship, the crew or the passengers: (a) to render assistance to any person found at sea in danger of being lost; (b) to proceed with all possible speed to the rescue of persons in distress, if informed of their need of assistance, in so far as such action may reasonably be expected of him; (c) after a collision, to render assistance to the other ship, its crew and its passengers and, where possible, to inform the other ship of the name of his own ship, its port of registry and the nearest port at which it will call. 2. Every coastal State shall promote the establishment, operation and maintenance of an adequate and effective search and rescue service regarding safety on and over the sea and, where circumstances so require, by way of mutual regional arrangements, cooperate with neighbouring States for this purpose. 12. Similarly, there is another treaty called the Safety of Life at Sea known as the SOLAS to which India was one of the earliest signatories. Though SOLAS mainly relate to the construction and maintenance of vessels, incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to create a passage for the crew, back to the Country, by illegal means. 15. When a fishing vessel was brought into the country, without the knowledge of its owner, on the basis of acts that may tantamount to a crime committed by the crew of the vessel, can it be said to be an act of import as contemplated under the Act? 16. No doubt a vessel will satisfy the definition of 'goods' undersection 2(22) of the Act. However, there is a distinction between a vessel imported into India as goods and a vessel brought into India as 'a conveyance carrying goods or people'. It is only the former that may be goods for the purpose of imposing customs duty. (see the decision in Commissioner of Customs, Mumbai v. Aban Loyd Chiles Offshore Ltd. and Others [(2017) 3 SCC 211] 17. Though the vessel is also a goods under the definition, for the purpose of confiscation or for imposing a duty, the primary requirement under the Act is that there must be an import . Section 2(23) of the Act defines the word import as follows: 2(23). import , with its grammatical variations and cognate expressions, means bringing into India from a place outside India; The defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no intention of using the vessel in India for any purpose whatsoever. In this context, it is apposite to refer to section 53 of the Act. S.53. Transit of certain goods without payment of duty. Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the import manifest or the import report, as the case may be, as for transit in the same conveyance to any place outside India or any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed. 23. If the vessel and the goods that came with it are intended by the owner to be taken back to the flag State of the vessel, the bringing into the country can only be regarded as in the course of transit if it is mentioned in the import manifest or report. In the light of the submission made on behalf of the petitioner that the vessel or the goods would not be used in India and on an appreciation of the proved facts, as evident from the impugned order, even in the absence of the import manifest, the conveyance and the goods in the said conveyance could at the most be regarded as in transit a ..... 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