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TMI Blog2013 (11) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... ain appellant M/s. Ruchi Soya Industries Limited, Indore imported Palm Oil which was declared in the IGM and other documents as 'Crude Palm Oil of Edible Grade in Bulk' After arrival of the vessel at Kandla on 25/09/2005, (four) representative sample of the cargo were drawn for ascertaining FFA% and carotene value. On receipt of test report, inter-alia, the carotene value mg/kg (as beta carotene) was found to be 'between 462.76 to 482.15'. In two of the bills of landing for a quantity of 3247.734 MT, it was found that carotene value (mg./kg./) was shown to more than 500 in load Port Analysis Report but was seen to be less than 500 as per the tests got done by the Revenue. It was, therefore, opined by the Revenue that the cargo was mis-decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he part of the main appellant as they are not responsible for the filing of IGM. It was their case that Crude Palm Oil of edible grade was declared as such as per the documents available with the shipping lines. It was also argued that as per Section 111(f) of the Customs Act, 1962, there is no requirement that detailed description of the imported goods along with Carotene Value is required to be mentioned. He further emphasized that the carotene value was more than 500 mg. per kg. when the goods were dispatched from the supplier country. He relied upon the judgment of Karnataka High Court in the case of Commissioner of Customs, Mangalore vs. Ruchi Soya Industries, Indore, under which it has been held by the Hon'ble High Court that carotene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same should have been described as 'Other Palm Oil' classifiable under CTH. 15.11.90.90. It was his case that due to above mis-declaration in the IGM, imported goods were correctly confiscated and penalties were rightly imposed. 7. Heard both sides and perused the case records. The main issue involved in these appeals is whether a description of imported cargo given in the IGM will make those goods reliable to confiscation under Section 111(f) and Section 111(m) of the Customs Act, 1962. Section 111(f) and Section 111(m) of the Customs Act, 1962 are reproduced below:- Section 111. : Confiscation of improperly imported goods, etc. - The following goods brought from a place outside India shall be liable to confiscation:- (a) to (e) .. .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not intended to give detailed description of the goods imported. Moreover, there is no column in the import manifest for declaration of value. The manifest is prepared by the shipping agents. There is nothing to show that any instructions were given by or on behalf of the appellants to the owner or the shipping agents of the carrier. He also stated that if there was any mis-declaration calculation in the manifest, the primary responsibility was that of the Carrier namely Shipping Corporation of India, which is a public sector undertaking. The Collector has not imposed any penalty on the Shipping Corporation of India and therefore, taking any penal action against the appellants would not be legal, just or proper. On the other hand, it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Manifest (Aircraft) Regulations, 1976. Form No. III of Cargo Manifest for air has columns for `number of packages and `nature of goods. Form III of Cargo declaration for vessels have columns `number and kinds of packages i.e. cases, cartons, bag, bales, pieces and description of goods; there is no column in either of the two forms requiring declaration of value. The description of goods is also given broadly, such as machinery, electronics, articles of goods etc. and precise description of goods contained in each consignment which may comprise a large number of packages does not appear to be a requirement. The Collector has not specified in his order as to what is the deficiency in the declarations made in the import manifests. We do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id (as beta carotene) in the range of 250mg/kg to 2500 mg./kg. in loose or bulk form for manufacture of refined oil, refined Palmolein, Vanaspati, bakery shortening or inter-esterified fats; 9. It is seen from the above entry contained in Notification No.21/2002-Cus. that the Crude Palm Oil of edible grade having specified acid value and Bjta Carotene value has been specified for a Crude Palm Oil which will be entitled to the benefit of this exemption Notification. It is not coming out from this Notification that only that palm oil having these specified limits of acid value and beta carotene value will be crude palm oil. Accordingly it is held that there could be other categories of crude palm oil of edible grade, which do not have an aci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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