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TMI Blog2019 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... at propane gas is for use as ship store and for the purpose of making the ship fit for carrying the said cargo of Butane. The propane gas is necessary for cooling the tanks in which the cargo is loaded. The Regulation 3 of the Import Manifest (Vessel) Regulation, 1971 requires declaration of cargo in Form-III and vessel stores listed in Form-IV - In the instant case, the allegation is that the propane gas was not declared in the cargo declaration in the Form-III - it is apparent that propane carried on was not cargo but ship store. In these circumstances, there was no requirement to include the propane gas in the cargo declaration in Form-III. Confiscation set aside - penalty set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 491 of 2011, Customs Appeal No. 8 of 2012 and Customs Appeal No. 3 of 2012 - FINAL ORDER NO. A/11853-11855/2019 - Dated:- 30-9-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Ms. Priyanka Patil, Advocate for the Appellant- Assessee Shri K.J. Kinariwala, Assistant Commissioner (AR) for the Respondent ORDER These appeals have been filed by M/s. Atlant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said vessel by declaring the bottom cargo as Nil and the entry of Propane Gas was not made in Form-III (Cargo declaration) because the said goods i.e. Propane Gas was ships property and not to be discharged at Port. He stated that the said Propane Gas was required for cooling of cargo tanks meant for loading LPG. M/s. Alantic also communicated vide letter dated 20.09.2010 that 509MT of seized propane gas is a store and is required as coolant on board the vessel for loading the cargo LPG. On the request, the provisional release of said 509MT propane gas was allowed after furnishing the necessary bond and other security for the purpose. Show cause notice was issued to the appellant for confiscation of 509 MT of propane gas under Section 111 (f) of Customs Act 1962 and for imposition of penalty under Section 112(a) of the Customs Act. The said proceedings were confirmed by the lower authorities however, penalty on Shri TA Akbarali was set-aside. 4. Ld. Counsel argued that said propane gas carried on in the vessel was not cargo and hence was not required to be declared in cargo declaration. She argued that it was meant to be used in the ship for cooling the vessel as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follow:- B17 PRE-LOADING CONDITIONS In the table below, show time and quality of coolant required to cool down cargo tanks from ambient temperature and fully gassed up state sufficient to allow loading to commence. Product Quantity of Coolant Required (Tonnes) Time (hours) With Vapour Return Line Without Vapour Return Line Propane 41.4 25 25 Iso-Butane 25.2 12 12 Ammonia 12.4 22 22 She pointed out that propane gas was necessary in the vessel for cooling the cargo. She further pointed out that vide later on dated 12.10.2010 they had filed the revised cargo declaration declaring that only Butane is cargo. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C or IGC) Later, on 12.10.2010, the Atlantic sought to withdraw from the declaration made by the Master of vessel by declaring as follows: Dated : 12.10.10 To The Asst. Commissioner of Customs (Import), Customs House Kandla Dear Sir, Subject : LPG/C. ERNEST N at Kandla. Ref no. 1379/06.09.2010/IGM/R I Dated 15.09.2020 In reference to the subject vessel called at Port Kandla we would like to forward this application along with attached corrected IMO CARGO and IMO STORES DECLARATION of subject vessel, as due to oversight the Master has declared Propane coolant in IMO CARGO DELCARATION SHEET. Therefore please find attached herewith the same for your records and kind consideration. Thanking you, Your s sincerely, Sd/-xxx For Atlantic Shipping Pvt. Limited In the revised declaration, Propane Gas 509MT was declared as ship store. 7. From the above it is apparent that propane was not declared at all in the original declaration. The presence of propane gas was noticed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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