TaxTMI 
TaxTMI 
TaxTMI 
1986 (10) TMI 157
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....nder Section 112 on appellant, Captain Davinder Singh Yadav and a fine of Rs. 1,00,000/- under Section 115 of the Customs Act, 1962 (hereinafter referred to as the "Act") on the appellant viz. Shipping Corporation of India. 3.  On 12-2-1986, on the basis of information, the Customs Officers of the Rummaging Unit of Cochin Custom House rummaged M.V. Vishva Pankaj at about 8.30 A.M. A thorough search of the vessel resulted in the recovery of the following items from the places indicated below :- 1) 12 Video Cassettes recorders from the funnel space. 2) 6 Video Cassettes recorders from the 2 empty drums on the poop deck (including one VCP) 3) 18 Video Cassettes Recorders from No. 3 hatch forward port side under Bins and around. 4) 3 ....
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....order is vitiated by reason of the fact that no show cause notice was specifically issued in favour of the S.C.I. It was further urged that the fine imposed on the S.C.I. though is consequential to the imposition on penalty on the master of the ship, since there is no evidence on record to indicate that the vessel was used either with the knowledge or connivance of the Master of the ship for carrying or transporting contraband goods. Confiscation of the vessel in question and consequential imposition of fine in lieu of confiscation in terms of Section 115(2) of the Act would not come into operation. 5.  Shri K.K. Bhatia, the learned SDR urged that the places wherefrom large quantities of contraband goods were recovered by the authorit....
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....ve also gone into the various entries in the Log Book relating to 11-2-1986 and 12-2-1986 and we have no doubt in our mind that the goods under seizure could not have been kept in the various places referred to in the mahazar without the knowledge of the Master of the Ship. The mere plea on the part of the Master that he had issued instructions to all the members of the crew that they should be law abiding and behave themselves is neither here nor there. The Master of the ship being person in-charge of the conveyance has to discharge his responsibilities in accordance with law and the various places wherefrom goods of large quantities have been recovered could never be said to be places which are inaccessible or not capable of inspection or....