Customs, Excise and Gold Tribunal - Mumbai
Shahi Containers Patwolk vs Commissioner Of Customs (Import) on 5 September, 2003
Equivalent citations: 2003(158)ELT51(TRI-MUMBAI)
JUDGMENT Jyoti Balasundaram, Member (J)
1. These appeals are against the order of the Commissioner of Customs (Import), Mumbai inter alia ordering confiscation of the unmanifested goods with option to redeem the same on payment of fine and imposing personal penalty on the steamer agent and the slot charter M/s . Shahi ContaineRs.
2. Although notice was issued to M/s . Patvolk, the steamer agent, for haring today none appeaRs. Hence I heard the General Manager of Shahi Containers and perused the record sand heard the Learned SDR.
3. The adjudicating authority has imposed a penalty on M/s . Shahi Containers holding that the responsibility for filing full and correct manifest lies upon the steamer agent, also charter and the cargo forwardeRs. This is the same reason he has adopted for imposing penalty on M/s . Patvolk. However, in the face of the clear language of Section 2(31) of the Customs Act, 1962 defining the person in charge of conveyance in relation to a vessel as the master of the vessel, I hold neither the slot charter not the steamer agent can be held liable to penalty for failing to file the full and correct manifest for the goods.
4. I therefore set aside the penalties imposed on both the appellants and allow the appeals with consequential relief to the appellants.