2011 (1) TMI 770

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s appeal is directed against the Order-in-original No.21/2009-Adjn.-Cus dt. 28/10/2009. 2. Relevant facts that arise for consideration are that the appellant herein had scheduled flight on 23/10/2009 with original route "FRA-RUH-Bombay - Bangkok - Hong Kong".  The said flight was diverted to Hyderabad due to technical reasons and the cargo destined to Bombay was taken to Hyderabad.  T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....filed the IGM and Bill of Entry before the Customs authorities at Bombay.  They would submit that they unloaded goods due to emergent situation at Hyderabad, the goods were to be unloaded under the situation wherein they could not inform the proper officer for supervision of the unloading.  The adjudicating authority did not accept the contentions and came to the conclusion that the good....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e to human error and no malafides can be attributed to them.  It is his submission that despite such findings, the adjudicating authority has imposed substantial penalties on them and he would submit that the goods were not liable for confiscation. 4. Ld. DR would submit that the appellant could have informed the Customs officers on duty on 23/10/2009 regarding the unloading of the goods a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indings:- "11. I find that unloading of un-manifested cargo without the supervision of the proper officer and delay in filing the manifest by the carrier is purely due to human error and no malafides can be attributed on them.  It is also noticed that the goods have been verified by the duty officer immediately on information.  Considering all these factors I intend to take a lenient ....