MEADOWS SHIPPING PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition, filed under Article 226 of the Constitution of India, is directed against the order dated 18th October, 2010 passed by the Government of India on the revision application moved by the Revenue under section 129DD of the Customs Act, 1962 ("Customs Act" for short) whereby and whereunder the order in appeal No.l184/184/MCH/AC/MCD dated 3rd April, 2008 was set aside and the orders in original dated 12th November, 2007 and 7th December, 2007 passed by the jurisdictional Assistant Commissioner of Customs, MCD, Mumbai against the petitioners were restored and confirmed.

(2.) THE Facts : The petitioner No.1, a steamer agent (formerly known as Forbes Sea Consortium India Pvt.Ltd.) had filed Import General Manifest ("IGM" for short) No.8523. One of the items manifested in the IGM as item No.L-226 was container bearing No.UGMU 8146223 ("the Container" for short). The said item was manifested for and on account of and at the instance of W.W.Shipping Agencies Pvt.Ltd. ("WWS Agencies" for short). The said Container was a consolidated one which had been loaded, stowed and sealed by Modern Century Sea Freight Ltd. ("the Consolidators"). It was manifested in the IGM. The subject matter of the present writ petition is a consignment of 95 drums said to contain Chloramaphenicol BP 98. The said consignment together with other consignments were said to have been loaded in the Container. The said Container was discharged at the Port of Mumbai with seals intact. It was duly certified by the Mumbai Port Trust.

(3.) THE Assistant Commissioner of Customs, after the receipt of the above reply, offered personal hearing to the petitioners. Petitioners appeared through their advocate and tried to contend that it was a case of short shipping and not that of short landing. The status of the container was also sought to be disputed by the petitioners. However, none of the contentions of the petitioners was accepted by the Assistant Commissioner of Customs, with the result, show cause notice was confirmed and penalty of Rs.12,60,000/- was imposed on the first petitioner, who was earlier known as M/s.Forbes Sea Consortium India Pvt.Ltd. and subsequently as M/s.Patvolk, Mumbai. The very same firm is now known as M/s.Meadows Shipping Pvt.Ltd. (the first petitioner).