2001 (7) TMI 853

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..... Chopra, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. M/s. NOL (India) Pvt. Ltd. filed IGM for cargo carried by vessel M.V. Neptune Jasper. 10 containers were not manifested which contained cargo totally valued at Rs. 2,14,88,146/-. No reason was given for failure to file the IGM. M/s. Peacock Shipping Pvt. Ltd. filed the amendment. L/A was asked for from NOL by the Cu .....

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..... essel is charged with the responsibility of filing a manifest. The Agents representing the owner of the vessel routinely discharge this obligation. Therefore, the steamer agents file the manifests which are accepted by the Customs, although under the relevant provisions the responsibility is fixed on the master of the vessel. The responsibility therefore, cannot be further delegated, when the resp .....

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..... d by M/s. Astra Marine Pvt. Ltd. and, therefore, they have locus standi. The challan does not mention Astra Marine Pvt. Ltd. at all but give the name of M/s. NOL as the party making payment . 4. There may be a commercial relationship between M/s. NOL and Astra Marine Pvt. Ltd. That is apparent from the letter of NOL to Customs requesting permission to Astra Marine Pvt. Ltd. to file amendment be .....

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