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TMI Blog2020 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Lading for the shipment. This term absolves steamer agent/carrier of any claim relating to damaged or missing cargo etc. - The appellant has also submitted documents like enquiry report etc. which shows that they were not responsible for any shortage etc. Moreover, the department also could not produce any proof against the Steamer Agent and imposed penalty mechanically. Appeal allowed - decided in favor of appellant. - Customs Appeal No.78643 of 2018, 78644 of 2018 - FINAL ORDER NO. 75332-75333/2020 - Dated:- 11-3-2020 - HON BLE SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) Shri Kuldeep Mallick, Shri Sayan Ganguly Ms.Debasri Mallick, all Advocates for the Appellant (s) Shri S.K. Naskar, Authorized Representative for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Line No.21 is ₹ 69,67,163/- involving duty of ₹ 52,25,372/-. A joint survey was conducted on 15.07.2016 at 2, N.S. Docks, Kolkata Port by the following persons:- 1. Mr.Pankaj Mishra and Mr. Ravi Shankar Singh on behalf of M/s.Agrozan Commodities, India 2. Mr.Shrikanta Ghanta on behalf of M/s.Intertek India Pvt.ltd., appointed by Agrozan 3. MD. Naushad on behalf of Master Marine Services Pvt.Ltd. (Liner-MSC Agency (India) Pvt.Ltd.) 4. Mr. Vinay Kedia on behalf of M/s.Global Insurance Surveyor s and Engineers (United Insurance Co/Nepal Ltd.) 5. Mr.Binay Kr. Parakh on behalf of Consignee M/s.Bagmati Overseas, 6. Mr.Swadhin Banerjee on behalf of CHA M/s.SKB Shipping Logistics Pvt.Ltd. 7. Mr.Samit Biswas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal under Transhipment Permit discharged at Kolkata and all these containers were discharged and delivered in seal intact status to consignee and their authorized Customs House Agent. They have also cited the following case laws including the case in the High Court of Judicature at Bombay in Writ Petition No.1844 of 1993, decided on 04.11.2003 in the case of Seahorse Shipping Ship- Management Pvt.Ltd. Vs. Union of India 2004 (163) E.L.T. 145 (Bom.), whereby it has been held that in case of short landing of goods alleged when seals of containers are found intact shipping agents cannot be made liable and penalty cannot be levied solely based on the outturn report of B.P.T. Penalty was set aside as imposed under Section 116 of Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipper. 7. Shipper s Load Stow and Count is the term seen in the description of the Bill of Lading for the shipment. This term absolves steamer agent/carrier of any claim relating to damaged or missing cargo etc. 8. The appellant has also submitted documents like enquiry report etc. which shows that they were not responsible for any shortage etc. Moreover, the department also could not produce any proof against the Steamer Agent and imposed penalty mechanically. 9. On the basis of above discussion, the order Nos. KOL/CUS/AC/AC(MCD)/42 KOL/CUS/AC/AC(MCD)/41 dated 16.10.2017 of the learned adjudicating authority are set aside and the appeals are allowed with consequential relief, as per law. (Order pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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