9911796707
TMI Blog1999 (11) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. After hearing Shri V.N. Deshpande, the ld. Advocate for the applicants and Shri Deepak Kumar, ld. SDR for the respondents, it was felt that at this stage itself, the appeal could be disposed of. This was done after waiving the condition of pre-deposit of penalty of Rs. 1,00,000/-. 2. The interesting facts of this case are that a Tug viz. Gold Bell towing dumb barge Occean Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 19-3-1999 waived issue of show cause notice but requested for personal hearing. The charges were explained to them stating that by virtue of unauthorised removal of the barge Occean Grace from the Customs area without filing any Bill of Entry as required under Section 47 of the Customs Act, 1962, they have rendered the barges Occean Grace liable for confiscation under Section 111 (j) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the cargo, the manifest is filed declaring separately the cargo meant for unloading in Indian ports. The cargo is cleared by the importers by filing Bills of Entry. Where there is no cargo, the IGM makes a statement to that effect. Although a ship is also listed in the Tariff as goods in these circumstances, the ship is not required to file any document except the Import General Manifest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Section 111 of the Customs Act, 1962, this plea cannot be raised. 8. Section 111 covers a number of situations, where the sub-sections are specifically tailored to deal with the contraventions committed. From the proceedings it would appear that the Customs authorities at all times were under the impression and belief that the barge and the tug constituted a vessel. In that case, there w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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