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TMI Blog2007 (6) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-2007 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri M.L. Grover, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. All the four appeals, directed against the same impugned order of Commissioner of Customs, Kandla are being disposed off by a common order. Vide the said order, following penalties stand imposed upon the various noticees under the provisions of Sections 112 and 117 of the Customs Act. (a) Captain Musa Ansari. - Rs. 2 lakhs (b) M/s. Jaisu Shipping Co. Ltd - Rs. l lakh. (c) Shri Vishin Kewalramani (Operation Manager of M/s Jaisu Shipping Co. Ltd.) - Rs. l lakh. (d) M/s. Milbank Ltd (O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for non-declaration of the goods and submitted that a lenient view may be taken. 3. Further investigations made by the Customs, revealed that GMDSS station was supplied by M/s. A.T. Mfg. Co., who had, in turn, purchased it from Alang ship breaking yard. Certificate issued by M/s. A.T. Mfg. Co. stated that one GMDSS station of MTI UK origin has been supplied by them to the master of M.T. GOD PRESTIGE at Kandla for US $ 9000 on supply and installation basis on confirmation from M/s. Milbank Ltd. and the payment has been received from their banker. The certificate also revealed that the goods have been purchased from Alang ship breaking @ Rs. 1,95,000/- + 4% CST, total amount being Rs. 2,02,800/-. Further investigation made from the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by M/s. A.T. Mfg. Co., the same was to be installed in the ship. However, the same was, according to Commissioner, not installed and was lying in unassembled condition, when the ship came back on 30th August. In the drop back of above admitted position, charges of importation of the station, without production of import licence can not be upheld. As such, the only charge remains about non-declaration of the same by the Captain. It has been pointed out by learned Advocate that the vessel arrived at Kandla on 30-8-99 and was put to search from 31-8-99. As per the provisions of law, the period of 24 hours was available to the Captain for making declaration, which period was net expired by the time of the visit of officers. As such, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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