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TMI Blog2019 (5) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... IGM which was also permitted by the Mundra Custom House on a deposit of ₹ 1000/- being a custom fees - there are no reasons to impose any penalty. On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in delay in submission of IGM to the proper officer, however in the present case, there is no delivery of submission in IGM. The appellant is not liable for penalty under Section 30(1) read with Section 117 of Customs Act - appeal allowed - decided in favor of appellant. - Customs Appeal No. 12465 of 2018-SM - A/10815/2019 - Dated:- 9-5-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) None for Appellant Shri. T.K. Sikdar (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manifest cargo vide their letter dated 13.07.2017 two pieces ( 22.239 MT) have been found in excess. The appellant had requested custodian (Adani Port Ltd.) for confirmation and release of certificate for said excess landed plates and submitted application for allowing supplementary/ additional entry in relevant IGM to Mundra Custom House on 31.07.2017. The appellant requested for supplementary entry in IGM for said two excess landed plates vide letter dated 11.07.2017 which was allowed on deposit of ₹ 1000/-. The receiver M/s Welspun Corporation Ltd. have also approached to the owners of vessel declaring said two steel plates excess landed in their vessel. The owners of vessel have released bill of lading no. TDBMUR006 on 06.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that in the entire facts of the case there is no intentional offence on the part of the appellant, it is beyond the control of the appellant that in the landed goods, two plates were found in excess accordingly, they have on their own filed an application for allowing supplementary/ additional entry in relevant IGM which was also permitted by the Mundra Custom House on a deposit of ₹ 1000/- being a custom fees. Therefore, I do not find any reason to impose any penalty. Penalty was imposed as per Section 30 of the Customs Act which is reproduced below: Section 30(1)-Delivery of import manifest or import report:- (1) The person-in-charge of- (i) a vessel; or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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