ATLANTIC SHIPPING PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER is before this Court seeking for quashing the orders passed by the 3rd respondent at Annexures, C, C1 to C5 and also the order of the 2nd respondent at Annexures D, D1 to D5 and also the orders on the revision applications filed by the petitioner before the 1 st respondent at Annexures M, Ml to M5 and also to quash the letters dated 15.6.2004 at Annexure 'G' and 28.6.2004 at Annexure 'H' of respondents 4 and 5 demanding penalty and also to issue a writ directing the respondents to refund the amount of penalty paid with interest thereon and for such other relief.

(2.) PETITIONER is a company incorporated under the Companies Act of 1956 and entered , into an agreement with the Indian Oil Corpo- ; ration Ltd., during the year 1993 and 1994 for assisting the Oil Corporation on arrival of its vessels at New Mangalore Port in filing cargo declarations, shifting of vessels etc. According to the petitioner, he is not liable to pay any duty and it is the principal of the petitioner who is the owner of the vessel, liable to pay the duty, if any and, he is only an agent. During the years 1994 and 1995, on six occasions, Indian Oil Corporation had imported oil from Marmagoa Port to New Mangalore Port. As per the ullage survey, the quantity of the cargo was found to be less than the quantity mentioned in the cargo declaration. As . such, petitioner sought for amendment of the declaration. Based on the same, duty was calculated and levied on the amended quanti- , ties and vessels were permitted to depart. Subsequently, after lapse of 5-6 years, petitioner was issued with a notice proposing to levy penalty under Section 116 of the Customs Act of 1962 for the short landing of the cargo during the years 1994 and 1995. The petitioner contested the matter. However, penalty was confirmed at various levels. According to the petitioner, levy of penalty is wholly illegal and arbitrary and such a belated claim is without jurisdiction. Hence, he is before this Court on various grounds.

(3.) HEARD the counsel representing the parties.