TRANSWORLD SHIPPING SERVICES PVT LTD Vs. GOVERNMENT OF INDIA, REP BY JOINT SECRETARY, MINISTRY OF FINANCE

JUDGEMENT

(1.) Heard Mr.K.Bijai Sundar, the learned counsel appearing for the petitioner and Mr.V. Sundareswaran, the learned Senior Panel Counsel for the respondents.

(2.) The petitioner is a Steamer Agent for the Ship, named ''M.V. Merini'', (hereinafter, referred to as 'Vessel'), which arrived at the Port of Cuddalore on 13.11.199 The vessel carried urea in bulk, weighing 30,000 metric tonnes (MTs), under two Bills of Lading. On arrival, a notice of readiness was issued to the consignee, and two draft survey reports were issued, indicating that the vessel had brought the quantity, weighing 29,483.5 MTs and 29.963.5 MTs respectively, as against the quantity mentioned in the Manifest and Bills of Lading. Landing Certificate, dated 19.03.1993, was issued by the Superintendent of Customs, indicating a shortage of 483.739 MTs. This shortage has resulted in imposing penalty of Rs. 30,00,000/- on the petitioner under Section 116 (a) read with Section 148 (2) of the Customs Act, 1962 (hereinafter, referred to as 'the Act') by order, dated 04.08.1999 by the third respondent. On Appeal, this Order was confirmed by the second respondent/Commissioner of Customs, by Orderin-Appeal, dated 31.01.2003. The petitioner, feeling aggrieved, filed a Revision Application under Section 129 DD of the Customs Act, 1962 before the first respondent, Government of India. The Revisional Authority/first respondent, while affirming the order passed by the Original Authority, as confirmed by the Appellate Authority, granted a partial relief by reducing the penalty. This order, dated 31.03.2004, is impugned in this Writ Petition.

(3.) Mr.K.Bijai Sundar, the learned counsel appearing for the petitioner submitted that the vessel arrived at the Port of Cuddalore on 111.1992, which is an anchorage Port, and no berthing facility is available in Cuddalore. The vessel commenced discharge of the cargo on 211.1992, and the same was completed on 19.02.199 On behalf of the petitioner, a draft Survey Report was issued on 22.02.1993, indicating discharge of 29,483 MTs of cargo. On behalf of the Shipper, a draft Survey Report was issued on the very same date, indicating discharge of 29.9650 MTs of cargo. The Landing Certificate issued by the Superintendent of Customs Department, dated 19.01993, confirms the Survey Reports, indicating short landing of 48739 MTs of cargo.