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TMI Blog2005 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... orted various items required for carrying on surveys, testing, commissioning and other operations connected with the performance of the contract entered into to execute Mumbai High South Process Platform Project and Mumbai Uran Trunk Pipeline Project. They appointed M/s. J.M. Baxi Co. as the Custom House Agent to attend to the work of clearance of vessels, tugs, barges, dredgers and other goods which were imported and were required for execution of the work entered into. 2. The issue in these appeals concerned is the vessels so brought into India for execution of the contract and thereafter their eventual export out of India after execution of the contract. The Customs House Agent so appointed filed IGMs for the said vessels and the Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount already paid and the provisional assessment was proposed to he finalised accordingly. Penalty was also proposed to be imposed on the applicant under Section 112(a) of the Customs Act along with proposal of appropriating the said amount from the Bank Guarantee executed by the importing company. 4. After hearing the applicants and considering the materials on record, the ld. Commissioner (Import), Mumbai Customs House passed the said impugned order now before us ordering confiscation of vessels, stores and consumables as listed, having a collective assessable value of Rs. 4,24,41,43,899/- under Section 111(j) of the Customs Act, 1962. He, however, allowed the said goods to be redeemed on payment of fine of 5% of the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as we do not find materials at this stage to find a knowing concern on their part to the removal from the Customs area which would call for a penalty consequent to the liability under Section 111(j) of the Customs Act, 1962. 7. The ld. SDR s reliance on Jindal Drilling and Industries Ltd. [2001 (138) E.L.T. 1335] wherein it was held that out of customs charge ordered under Section 47 on goods imported on the B/E cannot be equated with a port clearance is required to be obtained under the provisions of Customs Act for the vessel leaving the Customs area (Port). This case and the submissions will have to be gone into at the regular hearing. At the prima facie stage, a reading of Section 111(j) does not indicate to us that the dutiable or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed of accordingly. [Order per : Jyoti Balasundaram, Vice-President]. - While agreeing with my ld. colleague that waiver of pre-deposit is called for, for the reasons recorded by him, I would like to add the reasons as to why I am of the prima facie view that waiver of pre-deposit is called for. It is my prima facie view that in the absence of sufficient material on record to hold that the applicants before us had knowledge that Customs House Agent who is alleged to have obtained port clearance under misrepresentation, did obtain it by misrepresentation, the applicants can be said to have been under the bona fide belief that when they handed over the Pay Orders covering the duty amount to the Customs authorities, the duty would hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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