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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 ..... 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 be remedied in accordance with the fresh bill of lading containing details supra, application was filed on 18th June 2010, for the line to describe the goods as 'nylon viscose blended yarn' intended for delivery to M/s Diamond Mink Blankets Pvt Ltd. Show cause notice dated 19th November was issued to M/s Oasis Shipping Pvt Ltd and the original 'notify party' for rejection of the request for amendment while, at the same time, proposing confiscation of goods under section 111(f) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u 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 December 2013. 5. During the course of the hearing, it was informed on behalf of the appellant that this Tribunal had disposed off an appeal of M/s Vallabh Wool Industries, against order-in-appeal no. 225(Import Noting)/2013 (JNCH)/IMP-174 dated 18th March 2013, challenging the penalty imposed on them for their connection with the erroneous declaration in the line of the manifest pertaining to bill of lading no. SXNHC7137/13.10.2008 which, co-incidentally, is the subject matter of the appeal before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antiate 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 strong cannot take the place of proof to established guilt of the appellant. Further the ground taken in the Order-in-Original and Order-in-Appeal with reference to sub-Section (iii) of Section 30 of the Customs Act, 1962 is of no use to impose penalty on the appellant in view of the fact that import manifest or import report, even if considered as incorrect and done with fraudulent intention since was not established to have been done by the appellant, amendment may only be refused on that ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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 of the former triggers detriment intended by section 111(f) of Customs Act, 1962. Both have independent, and mutually exclusive, stimuli and consequences. Proceedings for wrong declarations in the manifest are initiated against the person-in-charge of conveyance, or the authorized agent, even before an importer or importers may seek acknowledgement of status by filing bill of entry mandated by section 46 of Customs Act, 1962. In such proceedings, the importer faces no detriment. A careful perusal of the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of Customs Act, 1962 vests such goods with the Central Government. Therefore, notwithstanding any commercial engagement of the appellant herein with any other person in relation to the goods, this ownership by the Central Government cannot be alienated. Consequently, the claim of the appellant herein for acknowledgement of its claim to be entitled to file bill of entry for clearance thereafter by making alterations in the particular line of the import general manifest cannot be entertained. 10. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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