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New India Maritime Agencies (P) Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided On
Reported in(1983)LC2110DTri(Chennai)
AppellantNew India Maritime Agencies (P)
RespondentCollector of Customs
Excerpt:
.....imported by m.v. trajan in october, 1969, basing his order on the out-turn statement issued by the port trust, visakhapatnam. the appellate collector of customs, madras, rejected an appeal against this order but reduced the penalty to rs. 12,800/- vide his order cited supra. aggrieved by the aforesaid order of the appellate collector, the appellants filed a revision application before the government of india which stands transferred to the tribunal in terms of section 131b of the act.4. the appellants stress that there was a draught survey by ericson and richards (andhra), visakhapatnam, according to which there was slight excess landing of the order of 55 m.t.; the port trust, visakhapatnam, does not take custody of bulk cargo and is not competent to issue a landing certificate; under.....
Judgment:
1. Appeal under Section 129A of the Customs Act, 1962 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Appellate Collector of Customs, Madras, contained in No. C.18/89/72, dated 10-1-1975 and order refund of penalty amounting to Rs. 12,800/- paid by the appellants.

2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri V. Aravamudhan, Advocate for the appellants and upon hearing the arguments of Shri A. Vijayaraghavan, Departmental Representative for the respondent, the Tribunal makes the following Order :- 3. In his order No. 47/72-MCD, dated 24-5-1972, the Deputy Collector of Customs, Visakhapatnam imposed a penalty of Rs. 15,100/- on the appellants in respect of shortlanding of 516.518 M.T. of Ammonium Sulphate from out of a consignment imported by m.v. TRAJAN in October, 1969, basing his order on the out-turn statement issued by the Port Trust, Visakhapatnam. The Appellate Collector of Customs, Madras, rejected an appeal against this order but reduced the penalty to Rs. 12,800/- vide his order cited supra. Aggrieved by the aforesaid order of the Appellate Collector, the appellants filed a revision application before the Government of India which stands transferred to the Tribunal in terms of Section 131B of the Act.

4. The appellants stress that there was a draught survey by Ericson and Richards (Andhra), Visakhapatnam, according to which there was slight excess landing of the order of 55 M.T.; the Port Trust, Visakhapatnam, does not take custody of bulk cargo and is not competent to issue a landing certificate; under the circumstances there is no shortage.

5. In the absence of a tally at the time of landing by the Port Trust and the availability of the results of a draught survey, we accept that there is no short-landing in the present case. Accordingly, the appeal is allowed and the amount of penalty ordered to be refunded.


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