Customs penalties overturned for incomplete Import General Manifest; appeal successful for Canopus Shipping, STX Pan Ocean.

The Commissioner of Customs confiscated goods and imposed penalties due to failure to file a complete Import General Manifest (IGM). However, the appellant's request for amendment in the IGM was deemed to lack fraudulent intention. As a result, the impugned order was set aside, allowing the appeal by M/s. Canopus Shipping & Trading Pvt. Ltd. The imposition of redemption fine and penalty was overturned, making the appeal by M/s. STX Pan Ocean Co Pvt. Ltd. moot.

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Issues: Confiscation of goods, redemption fine, penalty u/s 112(a) of Customs Act, Amendment in Import General Manifest (IGM), Fraudulent intention.

Confiscation of Goods and Imposition of Fine and Penalty: The appellant, M/s. Canopus Shipping & Trading Pvt. Ltd., appealed against the order of confiscation of palm oil by the Commissioner of Customs, with an option to redeem the goods on payment of a redemption fine and imposition of a penalty u/s 112(a) of the Customs Act. Another appeal was filed by M/s. STX Pan Ocean Co Pvt. Ltd., the owner of the vessel, against a similar order of confiscation. The Revenue contended that as no prior IGM was filed for the goods in question as required u/s 30 of the Customs Act, the goods were liable to confiscation and the appellants were liable to penalty.

Amendment in IGM and Fraudulent Intention: The appellant argued that they approached Customs authorities for amendment in the IGM as per Section 30(3) of the Customs Act, which allows for amendment if there is no fraudulent intention. They cited previous decisions to support their contention. The Revenue relied on the findings of lower authorities, emphasizing the importance of filing a complete IGM before the arrival of the vessel. The Commissioner of Customs held that failure to declare the cargo amounted to smuggling and a serious offense, as the IGM is to be filed before vessel arrival, as per public knowledge and circulars issued.

Decision: The Commissioner of Customs confiscated the goods and imposed a penalty based on the failure to file a complete IGM. However, the appellant's request for amendment in the IGM was found to have no fraudulent intention, as evidenced by the lack of action on the application for amendment. Therefore, the impugned order was set aside, and the appeal by M/s. Canopus Shipping & Trading Pvt. Ltd. was allowed. Consequently, the imposition of redemption fine and penalty was set aside, rendering the appeal by the shipping company, M/s. STX Pan Ocean Co Pvt. Ltd., as infructuous.

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