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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 ..... Atlantic Shipping Pvt. Limited (hereinafter referred to as Atlantic for short) and M/s. General Gas Carrier Corporation Xi Limited against confiscation of goods, imposition of redemption fine and penalties. Revenue is also in appeal against dropping of penalty against Shri T.A. Akbarali, Master of the vessel. 2. Ld. Counsel for the appellants pointed out that in respect of Vessel MT LPG/C Earnest berthed in Kandla Port on 14.09.2010 and was boarded by Customs officers. It was found that the ship was carrying Propane Gas approximately 509MT which was not declared either in the arrival report or in the Form -III Cargo declaration. The shipping agent as well the Master of vessel could not produce the supporting documents in respect of the und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 propan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ammonia, 1,3-Butadiene, Butane (iso and normal), Butylene, Propane (pure), Commercial Propane (maximum 3.5 mole % ethane in liquid phase), propylene, VCM (maximum filling limit all cargo tanks = 70 %). On page 27 of the said document prescribed the pre-loading conditions of the ship as 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 ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by both sides are that the ship carried on board propane gas was not declared. After the same was noticed by the Customs Officers on board, the master of vessel vide letter dated 14.09.2010, declared as follows:- "Dated : 14/09/2010 @ Kandla To The Boarding Officer, Customs Kandla Sir, Subject : PROPANE GAS IN THE CARGO TANKS/DECK TANKS On being asked, this is to put on record that the vessel prior to loading cargo of Butane for Kandla was carrying Propane in her tank, which was later transferred to Cargo tanks 2 and 4. This said cargo of Propane is to the total amount of 288.96MT. In addition to this Pls also note that the vessel also has a Cargo of Propane in her tanks P&S), which is of total amount - 220MT. Thus the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a certified cargo to carry the following:- CARGO - GENERAL INFORMATION List of products which the Ship is Certified to Carry Anhydrous Ammonia, 1,3-Butadiene, Butane (iso and normal), Butylene, Propane (pure), Commercial Propane (maximum 3.5 mole % ethane in liquid phase), propylene, VCM (maximum filling limit all cargo tanks = 70 %). The said document also certifies that it needs propane gas as coolant to cool down cargo tanks from ambient temperature and fully gassed up state sufficient to allow loading to commence. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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