9911796707
TMI Blog2004 (7) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ame into existence. Container, normally, is entrusted at the Port of shipment to the vessel to be discharged at the Port of discharge. In course of time, this practice underwent a change. The containers were entrusted to a carrier known as "Main Line Operator" who would carry the same from the port of shipment to intermediary ports from where that would be carried by another vessel known as "Feeder Line Operator" to the final port of discharge. The "Main Line Operator" who carries the containers intended for different destinations bring the cargo to the feeder point like Singapore or Columbo from where the "Feeder Line Operator" carries the containers to different ports of discharge. Only the container number and the port call location are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner immediately requested the fifth respondent to obtain necessary permission from the Customs Department and comply with the requisite formalities since the containers were entered on the petitioner's account. Since the manifest had been signed by the fifth respondent, any amendment ought to have been carried on by them with the Customs Department. While so, the Assistant Commissioner of Customs issued a show cause notice, dated 1-12-1994 u/s 116 of the Act for imposition of penalty in respect of the two containers which were not discharged at Madras Port. To the said notice, a reply, dt. 12-12-1994 was sent by the petitioner. The first respondent passed an Order dated 10-5-1996 and imposed a penalty of Rs. 33,64,762/- on the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 30 of the Act, it is the responsibility of the petitioner to file necessary documents before taking the containers to Singapore. Under Section 116 of the Customs Act, if any goods loaded in a container for importation into India are not unloaded at the place of destination, and if the failure to unload is not satisfactorily accounted for, the person-in-charge of the containers is liable to pay the penalty. 4.The learned Counsel for the petitioner submitted that since the owner of the feeder line operator requested the petitioner to reship the two containers, they were reshipped. Since the manifests were filed only in the name of the "Main Line Operator", only they are liable to pay the penalty and not the petitioner herein who is onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented." As per the above provision, the person in charge of a vessel carrying imported goods shall deliver to the proper officer, an import manifest. The obligation is only on the person in charge of the vessel, which is carrying imported goods to deliver the import manifest to the Customs Authority (Proper Officer). Admittedly, the petitioner is the agent of the vessel which carried the two containers containing imported goods, into the Port of Chennai. Therefore, the petitioner was the person-in-charge of that vessel. Hence, for the violation of the provisions of the Customs Act penalty is to be levied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable. Admittedly, the import manifest was filed before the Customs Department. But the containers were not unloaded in India and the reason for not unloading has not been satisfactorily accounted for. Therefore, there is a violation of the provisions of Sec. 116 of the Customs Act. Under Section 30, the person in charge of the vessel, which carries the imported goods into India, is liable to pay the penalty. Admittedly, it is the petitioner, as an agent of the "Feeder Line Operator", filed the documents to the Customs Authorities, but those documents were in the name of the "Main Line Operator". Under those circumstances, the petitioner is an agent, not only of the "Feeder Line Operator" but it is an agent also of the "Main Line Operator". ..... X X X X Extracts X X X X X X X X Extracts X X X X
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