Custom, Excise & Service Tax Tribunal
M/S James Mackintosh & Co Pvt Ltd vs Cc & St, Visakhapatnam-Cus on 9 September, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench SMB Court II Appeal No. C/588/2012 (Arising out of Order-in-Appeal No. 49/2011- VCH dt. 15.12.2011 passed by CC, CE & ST, Visakhapatnam) For approval and signature: Honble Sh. Madhu Mohan Damodhar, Member(Technical) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? M/s James Mackintosh & Co Pvt Ltd., ..Appellant(s) Vs. CC & ST, Visakhapatnam-CUS ..Respondent(s)
Appearance None for the Appellant.
Sh. Nagraj Naik, Authorised Representative for the Respondent.
Coram:
Honble Sh. Madhu Mohan Damodhar, Member(Technical) Date of Hearing: 09.09.2016 Date of Decision: 09.09.2016 FINAL ORDER No._______________________ [Order per: Madhu Mohan Damodhar] MV VAN NICE plying under Hongkong colours arrived at Gangavaram port on 01.09.2010 to load Iron Ore. The Iron Ore was not loaded at Gangavaram Port as P & I club surveyor had objected for loading of cargo as the Iron Ore loaded at Haldia had excess moisture beyond permissible limit. On the request of the master of the vessel, the cargo loaded at Haldia port was discharged at Gangavaram port for the safety of the vessel. Subsequent to completion of discharge of cargo on 17.09.2010, when the vessel was waiting at Gangavaram port anchorage she was put under arrest by the Honble High Court of Calcutta. At around 24 hours on 01.10.2010, the vessel had unauthorisedly and illegally sailed out of Gangavaram port anchorage without obtaining port clearance from Customs.
2. Penalty of Rs. 1,00,000/- under Section 117 of Customs Act, 1962 read with Import Manifest Vessel Regulations, 1976 was imposed on appellant M/s James Mackintosh & Co Pvt Ltd., Visakhapatnam who had been appointed Owners Protecting Agents by the owners. On appeal, Commissioner (Appeals) upheld the penalty vide impugned order dated 15.12.2011. Hence the appellants have filed the present appeal.
3. None appeared for appellant.
4. On behalf of department Ld. AR Sh. Nagraj Naik reiterated the correctness of the impugned order.
5. From the facts of the case it is seen that penalty has been imposed under Section 142 of the Customs Act, 1962 on the appellant, in their capacity as an agent of the vessel which had sailed away without permission while still under arrest by Calcutta High Court. Only penalty under Section 117 of the act has been imposed, however harsher action of cancellation of Steamer Agency registration of the appellant has been consciously not done by original authority. In the circumstances, keeping in mind the facts and circumstances of the case, the impugned order is very much just fair and sustainable and does not require interference. The appeal therefore does not have merit and will required to be dismissed, which I hereby do. Appeal dismissed.
(Pronounced & dictated in open Court) (MADHU MOHAN DAMODHAR) MEMBER (TECHNICAL) Jaya.
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