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TMI Blog2011 (2) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be legal and whether the goods can be released to them on payment of fine in lieu of confiscation, treating the same as restricted items - Therefore, the issue with regard to the GMDSS station is remanded and confiscation of all other items is set aside - Appellants shall be given an opportunity to present their case before a decision is taken - Appeal is allowed by way of remand. - Appeal No.C/1036/2001 - A/1356/WZB/AHD/2011 - Dated:- 18-2-2011 - Hon ble Mr. B.S.V. Murthy, J Shri Hardik Modh, Adv. for Assessee; Shri R.S. Srova, JDR for Revenue. Per: Mr.B.S.V. Murthy: M/s Milbank Ltd is owner of vessel M.T. GOD PRESTIGE. The agents for the vessel had filed permission for boarding at inner anchorage on 3.8.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of hearing, he had argued on the point of confiscation of GMDSS and other goods seized. He also had stated that he had filed written submissions and further he had tendered copies of relevant Acts. 2. After considering the issue, Hon'ble High Court remanded the matter to this Tribunal with following observations: 15. There is one more aspect of the matter. As can be seen from the impugned order of Tribunal dt.15.6.07 in Paragraph No.5 it has been observed as under: 5. After hearing Shri M.L. Grover, Ld.Advocate appearing for the appellant and Shri D.S. Negi, learned SDR appearing for the Revenue, I find that the Commissioner has accepted the appellant s stand that GMDSS station was originally removed from Alang Ship Breaking Yard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are interlinked with improper importation as is clearly evident when one reads Sections 111 and 112 of the Act. Once the Tribunal comes to the conclusion that there was no improper importation and penalty could not be upheld there was no question of confiscation being upheld by way of improper importation. Hence, mistake by the Tribunal in recording that no arguments were advanced appears to be a simple case of oversight and nothing else. 17. In the light of the aforesaid facts, it is apparent that Ld.Advocate for the appellant who had appeared before the Tribunal at the relevant time had made submissions on the issue of confiscation and destruction of the GMDSS station as well as confiscation of other goods. The written submissions wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. This Tribunal has already considered the issue in Para 5 and a view has been taken that as per the provisions of law, a period of 24 hours was available to the Captain for making a declaration and this period had not expired at the time of visit of the officers. The whole case has been made out on the ground that the Captain did not declare these goods to the Customs officers. For this purpose, the Commissioner had relied upon the Import Manifest (Vessel Regulation) 1971. During the relevant time, import manifest was required to be filed within 24 hours of arrival of the vessel. As per records, there is no indication as to whether the IGM was filed or not. If IGM had been filed, the boarding officers should have compared the IGM with act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India only for repair. Therefore, possession of wireless set by the appellant in the vessel was not against the relevant Act and Rules. As regards contravention of conditions relating to repair and selling the wireless equipment, it was submitted that the appellant was innocent buyer and only the seller can be found fault with. He also submitted that GMDSS set had been declared in the shipping bill and the same could not be installed because the ship had to proceed on voyage and it was hardly one month since the set had been purchased. Further, the Commissioner has also taken a view that subject GMDSS station which was dutiable was removed from ship which had been broken up clandestinely without payment of duty and without permission of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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