9911796707
TMI Blog2005 (3) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - Heard. Appellants are owners of vessel, MT ALNIMS, which is an ocean going vessel as defined under Section 2(21) of the Customs Act, 1962. That like other things, the ship also requires overhauling/oiling, repairing/painting, etc. from time to time and many of the items, including special paint/surface coating material etc. is to be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on their own at Chennai and as stand admitted by the Country Manager (India) of their suppliers that his office received two delivery tickets, two copies of the Invoice Nos. 128/99 and 128A/99 along with two copies (each) of insurance policies and other documents, which were handed over to M/s. Metro Marine Services Pvt. Ltd., Chennai, for doing necessary procedures to dispatch the consignment t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- (Rupees Five Lakhs only) was imposed under Section 112(a) and (b) of the Customs Act on the Managing Director of the Company among other penalties. Goods were confiscated absolutely under Section 111(m) and 111(n) of the Customs Act, 1962. Hence these appeals. 6. The fact remains that the goods, which were confiscated, were not redeemed nor the confiscation is being challenged in these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, penalty of Rs. 6,79,360/- is set aside with consequential relief of refund of an amount equivalent to 25%, which has been deposited.
9. However, imposition of penalty on the Managing Director under Section 112(a) and (b) of the Customs Act, 1962 is upheld.
10. Accordingly, company appeal is allowed. Appeal filed by the Managing Director is dismissed.
(Pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
|
