9911796707
TMI Blog2003 (10) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the ship Trade Fast filed a manifest on 2-9-1996 for the ship on its arrival in Mumbai. Subsequently, on 30-9-1996 it filed an application for amendment of the manifest by including in it 6 tonnes of chemical which were on board the ship. P O (Indian Agencies) P. Ltd. filed on 8-10-1996 an application for including in the manifest filed on 4-10-1996 for the ship Ultra Flex Orient two containers of di-methyl formamide. Both parties having waived issue of written notice, were heard by the Commissioner who passed orders holding the goods liable to confiscation under Clauses (f) and (g) of the Act but permitting them to be redeemed on payment of fine. 3. The reason advanced by the Commissioner in support of his order of confiscation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is incorrect or except and there was no fraudulent intention he may be permitted to amend or supplement it. Section 31 provides in sub-section (1) manifest of the vessel shall not permit the unloading of the imported goods in only an order has been given by the proper officer acting entry inwards the ship. Sub-section (2) provides that no such order shall be given unless an import manifest has been delivered and the proper officer is satisfied and sufficient case for not delivered. Clause (f) of Section 111 applies to any dutiable and prohibited goods required to be mentioned under the regulations in an import manifest or import report which are not so mentioned. Clause (g) of Section 111 of the Act applies to any dutiable and prohibited g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... left out while compiling the export manifest. The error is generally discovered by the importers who find that the cargo which they are aware has been sent to them by their suppliers does not figure on the manifest of the ship. They then approach the agent of the ship who after verifying the bills of lading and other facts files an application for additional entry in the manifest. From this narration of the event, it will be clear that the general practice the process of filing an application have additional entry in the manifest and its disposal in the custom house take a few days. Therefore in actual practice cargo for which application is made for additional entry has already been unloaded. Considered in isolation Clause (g) of 111 woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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