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TMI Blog2017 (3) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... is not enumerated. That does not appear to be so. Considering this factual matrix the confiscation of the goods and the imposition of fine thereon would appear to be unjustified so to insofar as the penalties are concerned - appeal allowed - decided in favor of appellant-importer. - C/588 to 597/2005 - A/85967-85976/17/SMB - Dated:- 21-2-2017 - Shri C J Mathew, Member (Technical) Shri Anil Balani, Advocate for the appellants Shri C Singh, Assistant Commissioner (AR) for the respondent Order Appellants challenge the impugned order-in-appeal no: 23/2005 (JNCH) dated 18 th March 2005 of Commissioner of Customs (Appeals), JNCH, Mumbai - II which has concurred with the lower authority in imposing penalty of ₹ 1,60,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier and by Fiji Customs. It is further contended by the shipping companies that the obligation to obtain the pre-shipment certificate and to file along with the bill of entry lies with the importer and the shipping line has no role in such requirement or in procedures of the Foreign Trade Policy. 4. Heard Learned Counsel for the appellants and the Learned Authorised Representative. Reliance is placed on the decision of the Hon ble High Court of Calcutta in Adhunik Corporation Ltd v. Union of India [2009 (246) ELT 97 (Cal.)], of the Tribunal in Madhu Sudan Metals v. Commissioner of Customs (Import), Nhava Sheva [2011 (270) ELT 94 (Tri.-Mumbai)], of the Hon ble Madras High Court in Commissioner of Customs (Export), Chennai v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to be loaded on the vessel carrying the cargo. All the provisions of the Customs Act, 1962, and more particularly chapter VI, relate, and are limited, to unloading of cargo and proper declarations while the vessel is within the Indian Customs waters None of the requirements of chapter VI prescribe the production of pre-shipment inspection certificate. Neither is there any allegation that any of the provisions of chapter VI had been contravened by the appellant. The proceedings appear to have been initiated against the appellants merely as an extension of the proceedings initiated against the importer. No provision of law applies in the absence of any supporting role in relation to the documents that are required to be produced by the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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