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Issues involved: Interpretation of Sections 111(f) and (g) of the Customs Act, 1962 in relation to confiscation of goods and imposition of penalty on a steamer agent.
Summary: The case involved a steamer agent who filed an Import General Manifest (IGM) for their vessel, which arrived at Nhava Sheva Port from Singapore. Certain empty containers in the vessel were not listed in the IGM. The steamer agent later requested permission to clear the empty containers, which was granted without payment of customs duty. Subsequently, an application was filed for amending the IGM to include the empty containers. The Commissioner of Customs then ordered confiscation of the goods under Sections 111(f) and (g) of the Customs Act, along with imposing a fine and penalty on the steamer agent. Upon appeal, it was found that the goods were tacitly accepted as non-dutiable since no duty was required to be paid on clearance. The Commissioner's order did not seek to recover any duty on the goods, and it was not established that the empty containers were prohibited goods. Therefore, confiscation under Sections 111(f) and (g) was deemed not applicable, leading to setting aside of the redemption fine and penalty imposed on the steamer agent. In conclusion, the impugned order was set aside, and the appeal was allowed, as the steamer agent could not be held liable for confiscation or penalty when the goods were not subject to confiscation under Section 111 of the Customs Act.
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