TMI Blog2002 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... spose of the matter on merits. 2.The Petitioners were agents of a foreign flag vessel m. v. "Texas" which had called at the port of Bombay on 21st October, 1981. As the agents of the vessel, the Petitioners had filed Import General Manifest (IGM) on 23rd October, 1981. The vessel berthed on 26th October, 1981 and completed discharge of cargo on 28th October, 1981 and then sailed out from the port of Bombay thereafter. The vessel had discharged 146 containers. One of the containers being Container no. HLCU-233544-2 which was manifested under Item 92 of the said IGM. The said container contained 285 drums of Chemical i.e. Chloroquine Phosphate which was an expensive chemical fetching a high premium in the Indian market. The subject matter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Petitioners to show cause as to why penalty under Section 116 of the Customs Act, 1962 should not be levied upon the Petitioners on the basis of the short landing of the container reported by the Port Trust. 5.On receipt of the said show cause notice, the Petitioners took up the matter with the police authorities as well as with the port authorities. The Yellow Gate police station officials by their letter dated 25th September, 1985 confirmed that the container in question with 285 drums of chemicals were stolen from the Bombay Port Trust premises, but in spite of best efforts, the theft could not be detected. 6.Since the show cause notice was based only on the out turn report issued by the Bombay Port Trust, the Petitioners have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Officers had noticed any short landing at the time of discharge. There is no material on record to show that any short landing was noticed at the time of discharge of the cargo. Under the circumstances it is not open to the Respondents to impose penalty on the Petitioners under Section 116 of the Customs Act, 1962 based on the out turn report issued belatedly by the Bombay Port Trust. 9.Moreover, the material on record clearly shows that the container, was, on discharge stored in the Port Trust premises and the Container with the goods contained therein were stolen from the Port Trust premises. Material on record also shows that the said container was ultimately located at Indira Docks and the goods contained therein were sold at Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
