9911796707
TMI Blog2009 (3) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. The appellants are steamer agents who filed Import General Manifest (IGM) on 6-11-2007 in respect of their vessel, which arrived at Nhava Sheva Port from Singapore. Certain empty containers in the vessel were not covered by the list of goods mentioned in the IGM. On the same day, they submitted a letter to the Dy. Commissioner requesting for his permission to clear the empty container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to redeem the goods to M/s. Seahawk Logistics Pvt. Ltd., under Section 125 of the Customs Act, 1962, on payment of fine of Rs. 8,00,000/- (Rupees Eight Lakhs only). 8. I also impose a penalty of Rs. 2,00,000/- (Rupees Two Lakhs) on the Steamer Agent, M/s. Seahawk Logistics Pvt. Ltd. under Section 112(a) ibid. 9. On payment of fine and penalty, an additional entry of the said import cargo b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso, Section 111(f) and (g) were not applicable. In the result, confiscation of the goods under the above provisions is not sustainable and consequently the redemption fine is liable to be set aside. It is ordered accordingly. Where the goods were not liable to confiscation under Section 111 of the Customs Act, the steamer agent could not have been held to have, by any commission or omission, rend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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