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TMI Blog2007 (7) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... e normal and penalty set aside - C/8/2006 - 846/2007 - Dated:- 31-7-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Original No. 9/2005 dated 24-10-2005 passed by the Commissioner of Customs, Visakhapatnam. 2. The appellants are "vessel agent" for the vessel MV ZHONG HAI which arrived at the Port of Visakhapatnam on 16-11-2004 for discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, learned JDR for the Revenue. 3. We heard both the sides. There is an obligation on the part of the Master of the vessel to land the goods as shown in the Bills of Lading. After the landing if any shortage, the shortage has to be explained by the Master of the vessel. The vessel agent is representing the Master of vessel. That is why Show Cause Notices are issued to vessel agents for expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, the person in-charge of the conveyance shall be liable - (a) In the case of goods loaded in a conveyance for importation int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot very accurate. There is always bound to be some errors while conducting draft survey. In the present case, the shortage was found to 532.777 MT. This is only 1.25% of the total cargo carried by the vessel and this is very much within the tolerance limit allowed in respect of manifested quantity. The learned Advocate relied on the several decisions of the Revision Authority, Government of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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