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TMI Blog1985 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... cers of the Rummaging Section of the Customs Department rummaged the said vessel on the 18th/19th September 1981 and found that the crew members had disposed of a part of their personal belongings together valued at Rs. 55,925/- CIF and Rs. 1,67/775/- at the market value. The said crew members were detained by the Customs Authorities and they finally pleaded guilty, with the result that they were levied with personal penalties in various amounts. Criminal prosecutions were also filed against them, and in the said prosecutions also they were convicted on their pleading guilty. 2. Thereafter a show cause notice was issued to both the Petitioners on the 4th March 1982 under Sections 111, 112 and 115 of the Customs Act, 1962 (hereinafter refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act, or (b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111;...." As far as the provisions of clause (a) above are concerned, it cannot be said that any act or omission of the 2nd Petitioner had rendered the goods sold by the crew members liable to confiscation under Section 111. Nor is there anything on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r even under clause (b) for imposing the personal penalty in question. 5. Coming now to the order of confiscation of the vessel, the action has been taken under Section 115(1)(e) as well as under Section 115(2). Section 115(1)(e) and Section 115(2) read as follows : "Section 115(1) - The following conveyances shall be liable to confiscation :- x x x x xx xx xx xx x x xx xx xx xx xx xx xx xx (e) any conveyance carrying imported goods which has entered India and is afterwards found with the whole or substantial portion of such goods missing, unless the master of the vessel or aircraft is able to account for the loss of, or deficiency in, the goods. 115(2) Any conveyance or animal used as a means of transport in the smuggling of any g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is therefore difficult to appreciate as to how the provisions of sub-clause (e) will at all be attracted to the facts of the case. 5A. Coming now to the provisions of sub-section (2) of Section 115, admittedly the goods in question were declared as required by law. There was therefore no question of having used the vessel for smuggling the goods which were declared. As regards the goods which were unclaimed, it is not the finding of the Additional Collector that the goods in question were carried with the knowledge or connivance of either of the Petitioners. The only case made out against the Petitioners is that they had failed to keep independent watchmen to watch the activities of the crew members. That is hardly any reason to rope in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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