9911796707
TMI Blog2011 (1) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... in-original No.21/2009-Adjn.-Cus dt. 28/10/2009. 2. Relevant facts that arise for consideration are that the appellant herein had scheduled flight on 23/10/2009 with original route "FRA-RUH-Bombay - Bangkok - Hong Kong". The said flight was diverted to Hyderabad due to technical reasons and the cargo destined to Bombay was taken to Hyderabad. The aircraft landed in Hyderabad on 2020 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs authorities at Bombay. They would submit that they unloaded goods due to emergent situation at Hyderabad, the goods were to be unloaded under the situation wherein they could not inform the proper officer for supervision of the unloading. The adjudicating authority did not accept the contentions and came to the conclusion that the goods are liable for confiscation under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tributed to them. It is his submission that despite such findings, the adjudicating authority has imposed substantial penalties on them and he would submit that the goods were not liable for confiscation. 4. Ld. DR would submit that the appellant could have informed the Customs officers on duty on 23/10/2009 regarding the unloading of the goods at 2020 hrs. He would submit that they d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested cargo without the supervision of the proper officer and delay in filing the manifest by the carrier is purely due to human error and no malafides can be attributed on them. It is also noticed that the goods have been verified by the duty officer immediately on information. Considering all these factors I intend to take a lenient view in the matter but I am not acceding to the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- imposed under Section 30 of the Act, in my considered view, this penalty is unwarranted as the appellant has informed the Department his intention that the goods were to be unloaded at Hyderabad as they were not able to unload at Bombay. In view of the above, the penalty imposed under Section 30 of the Act is set aside. Subject to such modification, the appeal is allowed in above ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
