9911796707
TMI Blog2017 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... by payment of fine of Rs. 25,00,000 and payment of penalty of Rs. 5,00,000 under section 112 of Customs Act, 1962. 2. The impugned confiscation was a consequence of alleged erroneous filing of name of consignee in line 3 of the said manifest and which was sought to be amended by the appellant. Briefly, the facts are that MV BSLE Performer carried a consignment of 'prime hot rolled steel coils' valued at Rs. 6,63,37,554 ostensibly consigned to M/s Weber and Wagner SA, Lugano from Shanghai by M/s Sinosteel Zhejiang Co Ltd for discharge at Mumbai. It was sought to amend the consignee to M/s Thyssenkrupp Electrical Steel India Pvt Ltd on the basis of endorsement on the reverse of bill of lading no. BPSHAMMB02 dated 4th July 2010 which conforme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial transactions in relation to cargo which alter ownership. To place a blanket ban on such amendments without ascertaining the motive for the amendment would be to interpolate a regulatory hurdle on international trade transactions without authority of law. Surely, the adjudicating Commissioner cannot have been unaware of the role of these documents or the realities of trans-national trade that may manifest itself in change of ownership while the cargo is on the high seas. The sanctity of a bill of lading in international commercial engagement allows the transfer of shipped goods only by endorsement of bill of lading which is a document of title. To place a misconstruction on such a transaction without ascertaining the existence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for reflecting that transaction into a sinister mould and proceeded to equate it with an act of smuggling upon which the sharp edge of the axe of the State must fall. 10. Appellant as carrier had no alternative but to comply with the direction of the owner of the cargo to hand it over to the contracted buyer; any other course of action would carry legal consequences. The procedures of customs clearance provide no alternative but to amend the manifest to ensure that this responsibility is not breached. There is no evidence of any mala fide intent. 11. There is no evidence to show that manifest did not reflect the documents of title or that the amendment that was sought did not have the support of documents of title. Accordingly, con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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