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TMI Blog1998 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... te Segregation report No./IGM No. No. of packages short landed Penalty imposed u/s 116 of the CA Act, (Rs.) 1. 375/260/97 21484 16-7-96 61888107611 16-7-96 SQ408 17-7-96 not legible 96/8639 3 our of 16 pkgs 70,000/- 2. 375/261/97 071913 61886087750 6-1-96 SQ408 7-1-96 8525 96/305 one 40,000/- 3. 375/262/97 217093 17-7-96 61888107611 16-7-96 SQ408 17-7-96 not legible 96/8639 one out of five 20,000/- 4. 375/263/97 551697790 29-12-95 61886007563 29-12-95 SQ7336 3-1-96 8455 96/104 4 out of 12 3.6 lakhs 5. 375/264/97 2052277 14-2-96 61886147434 14-2-96 SQ408 14-2-96 not legible 96/2026 3 out of 6 1.45 lakhs 6. 375/265/97 18711 12-11-96 61840868240 12-1-96 SQ408 12-1-96 8742 96/527 one out of tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 31; that Section 33 further mandates that goods shall not be unloaded at any place other than those declared under Section 8. That in terms of Section 34 goods are to be unloaded under supervision of proper officer of Customs. Sections 37 and 38 authorises proper officer to board the aircraft carrying the imported cargo and the person-in-charge of the conveyance has to produce the documents and answer queries raised by the proper officer. Hence from the above the short landing is to be arrived at the place of unloading and not when the segregation report is prepared after a delay of about 8 hours (minimum). The segregation report reflects the quantum of goods handed over to M/s. AAI as warehouse keeper (bailee). In between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce unless the former has taken upon himself the responsibilities of the captain by any written communication. The learned Advocate was firm in asserting that there is no such undertaking. 3.4 The learned Advocate on 13-7-1998, quoting extensively from Sections 29 to 42 and in particular Sections 38 and 42 emphasised that Section 116 is not an independent section, it has its origin in Section 42. Unless Section 42 is acted upon, Section 116 cannot. He averred that the person-in-charge has been made responsible for accounting the cargo loaded in his vessel. Without accounting for the same to the satisfaction of the Customs, his aircraft is not allowed to go unless he gives a bond to bind himself to any penalty that may be imposed or au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be occurring and goods of a particular nature (i.e. electronic ICU) are the ones involved. 4.1 Government has carefully gone through the oral and written submissions. 4.2 The Points that have come up for decision in these Revision Applications can be divided into the following :- (a) whether the show cause notices issued to the Airlines instead of the person-in-charge of the aircraft are legally sustainable in the given facts and circumstances; (b) whether the alleged short landings are really short landings or these are pilferages as averred by the notice. 5.1 Taking the first issue for determination [reference para 4.2(a) supra] sub-section (31) of Section 2 of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, diplomatic bags, live animals, human remains and any valuable goods are loaded that the place where they are loaded are informed to him for safety purposes and for maintenance of appropriate temperature of the cabin/hold concerned. The ground staff (cargo wing) of the airlines upon landing retrieve the said document (unsigned) and inscribe the IGM No. (already obtained by the traffic wing of the airlines) and present the same to the proper customs officer (I.F.O) authorised to receive the same. After clearance for offloading the same are offloaded on the tarmac and transported to the Import shed of the custodian/bailee by the airlines staff. After segregation of the packages by identifying airway bill wise and house airway bill wise qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veyance are liable for any action under the Customs Act, 1962 including the Section 116 ibid. 6. In so far as the second point [reference para 4.2(b) supra] is concerned, practically at the time of loading into the aircraft, the person-in-charge is handed over packages of various consignors bound into pallets/containers by the ground staff of the airlines at the load port. It is these pallets/containers that are unloaded at the destination. Hence what the person-in-charge hands over at the destination are these pallets/containers said to contain various consignees goods as packed by the ground staff of the airlines at the load port. It is the responsibility of the ground staff of the airlines at destination to take charge of these pallets/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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