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TMI Blog2017 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment. 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, confiscation has been ordered without the authority of law. Imposition of penalty is also without authority of law - appeal allowed - decided in favor of appellant. - C/781/2010 - A/85726/17/SMB - Dated:- 14-10-2016 - Shri C J Mathew, Member (Technical) Shri Prashant Patankar, Consultant for the appellant Shri S J Sahu, Assistant Commissioner (AR) for the respondent Order Appeal of M/s Mitusutor Shipping Agency Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeded to confiscate the goods on the basis of conclusions relating to the transaction between shipper in China, the consignee in Italy and the importer in India. Appellant is not privy to or party to this three-way commercial transaction. As carrier of cargo, the principal of appellant assumes certain obligations in relation to cargo and the primary one is that of safe delivery to the consignee. Bills of lading are issued by shipping companies as a document of receipt of cargo and as a pledge of safe delivery to the order of the shipper. In the era of containerised traffic, the shipper is not concerned with the cargo but with the container alone - its sealing and its delivery in sealed condition. The manifest contains the details in the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansformation that is not comprehensible. 7. That such a manifest is sought to be amended is not surprising. It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment. By casting aspersions on the motive for amendment, the transaction of sale is, itself, cast in the same mould. Yet the adjudicating Commissioner has not considered it necessary to sustain that suspicion with some shred of evidence. 8. It cannot have escaped the notice of the adjudicating Commissioner that the Customs Act, 1962 itself acknowl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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