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TMI Blog2021 (11) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... VA SHEVA [ 2019 (12) TMI 19 - CESTAT MUMBAI] would elicit this distinguishment but for which that bench of the Tribunal would have lacked jurisdiction to decide the appeal. It was the lack of evidence of any linkage of the purported importer with the findings of the original authority that were detrimental to the agent of the person-in-charge of the conveyance that led to setting aside the penalty. At the stage of custodianship before an importer, upon conclusion of assessment and clearance thereof, is the recipient of the imported goods, it is the person-in-charge of conveyance, or the agent, who is responsible for the imported goods. Consequently any finding qua the import manifest, including confiscation under section 111(f) of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR AJAY SHARMA, MEMBER (JUDICIAL) Shri B N Gururaj, Advocate for the appellant Shri Bhushan Kamble, Assisant Commissioner (AR) for the respondent ORDER This appeal of M/s Diamond Mink Blankets Ltd originated in proceedings prompted by the existence of two bills of lading, differing in description of goods and in notify party , corresponding to line 203 in Import General Manifest (IGM) no. 20705/2008 dated 25th October 2008 filed by M/s Oasis Shipping Pvt Ltd. 2. Against the said line, the manifest declared arrival of 100% polyester filament yarn raw white on hanks 150D/48F intended for delivery to M/s Vallabh Wool Industries upon release by the intermediary bank and, claiming that the error in bill of lading was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 5,00,000/- on M/s Vallabh Wool Industries and ₹ 3,00,000/- on M/s Oasis Shipping Pvt Ltd while rejecting the request for amendment. Surprisingly, the said order also directed the assessing officer to assess the goods in accordance with the provisions of Customs Act, 1962 even as it is on record that bill of entry for clearance of the said goods had not been filed. 4. In the appeal of M/s Diamond Mink Blankets Ltd against this order, Commissioner of Customs (Appeals), Jawaharlal Nehru Custom House, Nhava Sheva, Mumbai II, vide order-in-appeal no. 509(Import Noting)/2013 (JNCH)/IMP-382 dated 10th June 2013, upheld the confiscation, as well as redemption condition, and penalties leading to this appeal being filed on 17th Decemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nteractions with shipper while enquiring about the documents for which appellant refused to receive the goods and not honoured the imported documents received by the bank and verbally over phone informed the matter to the exporter, after which it had no knowledge about the developments concerning the imported goods. It appears to be a self-exculpatory statement given under Section 108 of the Customs Act, but no materials evidence on record has been placed by the respondent-department that would substantiate involvement of the appellant firm in the alleged transaction except that of the reply of the appellant regarding his source of acquirement of knowledge of discrepancy in the item supplied to the appellant firm. However, suspicion however ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been enacted in pursuance of constitutional empowerment to collect duties of customs on import of goods, to appreciate that, in addition to the responsibility devolving upon the importer, with attendant obligation to make correct declaration of material particulars, for discharge of duty liability, the custodianship of cargo till clearance for home consumption is contingent upon control of conveyances that carry such goods through approved routes of arrival. The report envisaged in section 30 of Customs Act, 1962 as obligation of person-in-charge of conveyance is no less important than the particulars essential for proper assessment. The breach of the latter leads to detriment arising from section 111(m) of Customs Act, 1962 while breach o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of theirs with the shipper and the person-in-charge of the conveyance without intruding upon the statutory relationship of the person-in-charge of the conveyance, or the agent, and the customs authorities. The appellant cannot claim a relief that has the consequence of erasing the liability of M/s Oasis Shipping Pvt Ltd which, by failure to challenge the order of the original authority or by overcoming the confiscation under section 111(f) of Customs Act, 1962 upon compliance with the terms of redemption set out therein, has attained finality. This appears to have been conceded by the appellant as is evident from column no.12 of the memorandum of appeal. 9. The confiscation of the impugned goods having been, thus, accepted, section 126 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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