9911796707
TMI Blog2014 (11) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... on are that the appellant is a Customs broker (CB for short) and has been functioning in Kandla Customs. It is alleged in the enquiry against conducted against the appellant that they had mis-declared the imported vessel 'M.V. Geo Hind Sagar' by declaring it as 'Seismic Research Vessel' and claimed benefit of exemption from whole of Customs duty under Notification No.21/2002-Cus (Sr.No.354), while during investigation it was found that the said vessel is correctly classifiable as 'Seismic Survey Vessel' and liable to Customs duty as benefit of notification was not available, due to which there was an escapement of duty of approx. Rs. 9.25 Crores. The enquiry was also conducted under the provisions of Customs Brokers Licence Regulations, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (299) ELT 368 (Tri-Mum) iii) K.S. Sawant & Co. Vs CC (General) Mumbai 2012 (284) ELT 363 (Tri-Mum) iv) Falcom Air Cargo & Travel (P) Ltd Vs CC New Delhi 2002 (141) ELT 284 (Tri-Del) v) Ashiana Cargo Services Vs CC (I&G) Order dt.14.03.2014 of Hon'ble High Court of Delhi 4. He would more specifically rely upon the un-reported judgment of the Hon'ble High Court of Delhi in the case of Ashiana Cargo Services. 5. Ld.D.R., on the other hand, would submit that in the facts of the case, it is very clear that the appellant has mis-declared the vessel. It is hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el'. We find that the appellant is placing reliance on the Letter No.8834398/2010051935, dt.13.05.2010 of Indian Registrar of Shipping, Powai, Mumbai wherein IRASH has specifically informed the office of the Customs (Import) Mumbai that 'the survey of the vessel was undertaken by Indian Registrar of Shipping Export of Mumbai on 12.05.2010 at your request and with the consent of owner vide Report No.BOM/10/S/077 which specifies characteristics of 'Seismographic Research Vessel'. Based on the report, it is hereby concluded that the vessel is visited with all required characteristics thereof or otherwise of 'Seismographic Research Vessel' 9. We also find that the certificate of Indian Registry of Registrar of Indian Ships indicates the vess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Ashiana Cargo Services. Respectfully we reproduce the relevant paragraph:- 12. .....This is not to say that the truck operating between the Customs Authorities and the CHA is to be taken lightly, or that violations of the CHA Regulations should not be dealt with sternly. A penalty must be imposed. At the same time, the penalty must ' as in any ordered system ' be proportional to the violation. Just as the law abhors impunity for infractions, it cautions against a disproportionate penalty. Neither extreme is to be encouraged. In this case, in view of the absence of any mens-rea, the violation concerns the provisions of G cards to two i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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