9911796707
TMI Blog2007 (6) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... port clearance for their vessel MV ALNIMS , the Supdt. Customs, Bhavnagar, observed that the said shipping agents had not filed any arrival report for the vessel nor had they delivered IGM. Further enquiry made revealed 25 MTS of HSD oil was cleared from Customs bonded tank vide a ex-bond shipping bill No. 3431 dated 5-11-99 passed by the Kandla Customs House. The said oil was loaded on the vessel ALNIMS for supply to vessel MV NIRMAL BHUSHAN as ship store (Bunker). The said HSD oil was unloaded from the vessel without obtaining entry inward and/or entry outward and also without customs supervision. Statements of various persons were recorded. Vessel MV ALNIMS was seized and a show cause notice was issued seeking to show cause - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 25 MT of non-duty paid HSD on the basis of a shipping bill passed by Kandla Custom House without the permission and supervision or knowledge of the proper officer of Customs. Thus contravention of Sections 51, 31 and 34 were established. The finding of the Commissioner that the HSD oil was liable to confiscation cannot be upheld since the vessel ALNIMS is an ocean going vessel and is being used as a feeder vessel for the supplies at high seas such as of water, HSD etc. to large vessels calling at various Gujarat port. The vessel ALNIMS had obtained the HSD oil vide shipping bill passed by Kandla Custom House which has been signed and supervised by the proper officers at Kandla. The Commissioner s order is silent as to why this oil obtaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat HSD stocks with Nirmal Bhushan had dried up and any delay would have badly effected the functioning of all the equipment of the vessel Nirmal Bhushan. Therefore transshipment was effected in the early hours of 8-11-1999 and the representatives approached the Bhavnagar Customs officers after the office opened on 9-11-1999. These facts were relevant for the consideration of the conduct of the procedural violations if any by ALNIMS in transshipping the ship stores to Nirmal Bhushan. Since vessel Nirmal Bhushan would have been in jeopardy if the HSD oil was lot supplied the violations of permission, supervisions and knowledge which was not concealed subsequent to the event would induce me to come to a conclusion that there was no deliberate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
