TMI Blog2001 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : J.H. Joglekar, Member (T)]. This appeal arises out of unusual circumstances. 2. A sea-going vessel by name M.V. Free Trader came into the Indian territorial waters on or about 23-1-1999 and reached Bhavnagar on or about 25-1-1999. It was anchored at a little distance away from the Bhavnagar port as instructed by the port authorities. However, thereafter it sailed and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, states that he had sent his officers to the Customs to report the arrival of the vessel. The show cause notice dated 6-8-1999 however makes it as if the ship was noticed by the Customs first. The show cause notice states that on rummaging the ship no objectionable materials were found onboard the ship. The Customs seized the ship. The show cause notice alleged that the master had contravened ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal arises out of this order. 4. The facts leading to the present situation as have been recorded, in brief by us bring out the total lack of culpability on the part of the master. We find that the impugned order paints a darker picture than made by the allegation in the show cause notice. For example, the show cause notice in paragraph 3 thereof refers to the statement of cadet Puneer that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be filed. It is not denied by the master that he did not file a manifest, nor the arrival report. The provisions of Sections 31 to 34 of the Act relate to loading and unloading of goods. Since the vessel was without any cargo, it is not known why the provisions have been made into charges in the show cause notice at all. It is true that the Commissioner has equated the ship with the goods b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we give an option to the master to redeem the vessel on payment of a token fine of Rs. 1.00 lakh (Rupees One lakh). 8. The penalty imposed on the master is reduced from Rs. 10,000/- to Rs. 5,000/-, which already stands paid in compliance with the earlier order made by this Tribunal. 9. The appeal is disposed of in the above terms. The impugned order is modified accordingly. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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