THIRD MEMBER ON REFERENCE : SHRI M.V. RAVINDRAN, MEMBER (J) IVICA COSMAI Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) THE challenge in the present appeal is to imposition of penalty of Rs. 50,000/ - on the master of the vessel on account of non -declaration of 700 MT of cement, two Dozer Caterpillar and one motor bike in the IGM. As regards cement, we find that the adjudicating authority has already accepted that the same was hardened and as such was rubbish. However, he further observed that even the same could have been declared by the master. We find that on account of the fact that the cement had become rubbish, the captain might be under bona fide belief that the cement was not required to be declared in IGM.

(2.) AS regards, dozer, caterpillar and motor bike, it is the appellants contention that there was no mala fide on the part of the captain not to declare the same in IGM in as much as the said items were part of the annexure to MOA which was submitted to the customs. As such, non -declaration of these items was not with a view to evade duty or to withhold some information from the customs in as much as such information as regards presence of motor bike and caterpiller was already on record. Non -declaration was bona fide procedural mistake.

(3.) OPPOSING the above argument, learned SDR submits that it is mandatory for the captain of the vessel to declare the correct item in IGM and the fact that the present items were not declared is lapse on its part which would invite penal action.