2013 (3) TMI 553

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....ngly, we allow the application for the out of turn hearing and take up the appeal for disposal. 3. This appeal is filed against the penalty of Rs. 2.5 lacs imposed on the appellant under Section 112A of Customs Act, 1962. 4. A vessel Bon Chem sailed from Mundra. The CHA, appellant had filed a bill of entry in respect of the vessel on 30-3-2012. However, the vessel took port clearance from the customs officer and left the port before the bill of entry was assessed. In fact according to the records, the registration of the vessel for examination took place at around 20:00 hrs on 3-4-2012 whereas the vessel had already left Mundra port much before that. The department's case is that, the vessel left after the CHA gave the reply to ....

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....on since the shipping agent would like to avoid liability under Customs Act, 1962 for having left the port before ascertaining the status of assessment of bill of entry to shift the burden to the customs house agent. Whereas the Assistant Commissioner is not an interested party. Further, he also submits that the shipping agent's statement cannot be relied upon since he is a co-noticee when an alternative report from the statutory authority is available. In the absence of a clear finding as to the time at which exactly the vessel left the port and in the absence of any discussion on the part of the Commissioner on this aspect before imposing penalty, and the submission by the ld. counsel that the shipping agent had started the formalities fo....