Case Law Details
Forbes and Company Limited Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that penalty under section 112 of the Customs Act against steamer agent unsustainable as confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ set aside.
Facts-
The appellant, a steamer agent, Forbes and Company Limited, was also included in the proceedings initiated against M/s ASEAN Cableship Pte Ltd, Singapore, along with Too Talk Leong, by show cause notice proposing recovery of duty evaded under section 28 of the Customs Act, 1962 and other detriments, including confiscation of the vessel, for alleged violations under Customs Act, 1962 in relation to ‘stores’, ‘spares’ and ‘bunkers’ while in India.
The appellant, as representative of person-in-charge of conveyance, was held responsible for enabling stay in Indian waters for 1450 days interspersed with occasional sorties outside during a total of 1750 days with only one repair having been undertaken beyond the territorial waters even as 36 episodes of such took place within.
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