1999 (11) TMI 481

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....r hearing Shri V.N. Deshpande, the ld. Advocate for the applicants and Shri Deepak Kumar, ld. SDR for the respondents, it was felt that at this stage itself, the appeal could be disposed of. This was done after waiving the condition of pre-deposit of penalty of Rs. 1,00,000/-. 2. The interesting facts of this case are that a Tug viz. "Gold Bell" towing dumb barge "Occean Grace" entered India....

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....issue of show cause notice but requested for personal hearing. The charges were explained to them stating that by virtue of unauthorised removal of the barge 'Occean Grace' from the Customs area without filing any Bill of Entry as required under Section 47 of the Customs Act, 1962, they have rendered the barges 'Occean Grace' liable for confiscation under Section 111 (j) of the Customs Act, 1962. ....

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....argo, the manifest is filed declaring separately the cargo meant for unloading in Indian ports. The cargo is cleared by the importers by filing Bills of Entry. Where there is no cargo, the IGM makes a statement to that effect. Although a ship is also listed in the Tariff as 'goods' in these circumstances, the ship is not required to file any document except the Import General Manifest on arrival a....