TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal overturns penalty on steamer agent for container discrepancies, stresses delivery responsibility. Importance of verifying Bill of Lading.</h1> <h3>CAPSTAN SHIPPING & ESTATES LTD. Versus COMMISSIONER OF CUSTOMS (P), WB.</h3> CAPSTAN SHIPPING & ESTATES LTD. Versus COMMISSIONER OF CUSTOMS (P), WB. - 2003 (162) E.L.T. 1032 (Tri. - Kolkata) Issues:1. Liability of steamer agent for discrepancies in container contents and seal integrity.Analysis:The case involved a steamer agent who booked a container from Singapore declaring it to contain silk yarn, but upon arrival in Calcutta, it was found to contain cut pieces of cloth instead. The container was sealed with a specific seal number, and investigations revealed discrepancies in the consignee details. The Asstt. Commissioner held the steamer agent responsible for not verifying the original Bill of Lading and seal number, imposing a penalty under Customs Act sections 117 and 112(a) and (b).The Commissioner (Appeals) reduced the penalty but maintained the agent's liability for not verifying the seal number and Bill of Lading. The agent argued that they delivered the container sealed and locked, and their responsibility ended upon delivery. The appellate tribunal noted that the container was received with the seal intact, and the change in contents raised doubts against the charterer or carrier. The tribunal found no discussion on how the agent was responsible for the discrepancy when the container was originally handed over with the seal intact, leading to the impugned order being set aside, and the appeal allowed.In conclusion, the judgment focused on the steamer agent's liability concerning discrepancies in container contents and seal integrity. The tribunal emphasized the importance of verifying the original Bill of Lading and seal number to avoid penalties under the Customs Act. The decision highlighted the agent's responsibility upon delivery of a sealed container and the lack of evidence linking them to the content substitution. Ultimately, the tribunal set aside the penalty, providing consequential relief to the agent based on the evidence of the sealed container's initial condition.
TaxTMI 