2007 (6) TMI 481 - AT - Customs

Penalty on Captain and other appellant - Import without licence - Held that - the vessel arrived at Kandla on 30-8-99 and was put to search from 31-8-99. As per the provisions of law, the period of 24 hours was available to the Captain for making declaration, which period was net expired by the time of the visit of officers. As such, no serious charge can be framed against the Captain for not making the declaration. Accordingly, I do not find any reason for imposition of penalty upon the Captain and other appellants - appeal allowed.

Summary

Issues:
Penalties imposed under Sections 112 and 117 of the Customs Act for non-declaration of goods and importation without a valid license.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Ahmedabad addressed the penalties imposed on various parties for non-declaration of goods and importation without a valid license. The case involved the vessel M.T. GOD PRESTIGE, which was rummaged by Customs authorities revealing undeclared items. The captain attributed the oversight to non-declaration and explained the acquisition of goods like the GMDSS station. Investigations showed the station was supplied by M/s. A.T. Mfg. Co. and purchased from Alang ship breaking yard. The Commissioner's order imposed penalties based on the non-declaration and lack of a valid import license.

The Tribunal found that the GMDSS station was not installed on the vessel but was in an unassembled state upon its return, leading to doubts about its importation without a valid license. The Captain was charged with non-declaration, but it was argued that the declaration period had not expired when the search occurred. Consequently, the Tribunal concluded that no serious charge could be upheld against the Captain or other appellants, leading to the setting aside of the penalties imposed.

Regarding the confiscation and destruction of the GMDSS station and other goods, no arguments were presented, resulting in no specific orders issued in that regard. Ultimately, the Tribunal set aside the penalties imposed on all four appellants, concluding the appeals accordingly.

In summary, the judgment focused on the non-declaration of goods and importation without a valid license, highlighting the importance of timely declaration and the lack of evidence supporting the importation charge. The penalties were overturned based on the circumstances surrounding the case, emphasizing the need for proper documentation and adherence to customs regulations.