1983 (4) TMI 287

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....on hearing the arguments of Shri D. Ramachandran, Departmental Representative for the respondent, the Tribunal makes the following order. 3. This petition was filed before the Government of India against the Order-in-appeal No. C 49/382/1979, dated 5-6-1980 of the Appellate Collector of Customs, Madras against the Order No. I.M.204/79 MCD, dated 24-7-1979 of the Deputy Collector of Customs, Madras imposing a penalty of Rs. 23,466/- on shortlanded goods under Section 116 of the Customs Act, 1962. By virtue of Section 131B(2) of the Customs Act, 1962, this petition has been transferred to this Tribunal to be heard as an appeal. 4. In a consignment of special Glazed stamping foil imported ex.s.s. JALAZAD (I.M. 204/79), shortage....

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....ine the relationship between the shipper and the carrier, and delineate the rights and liabilities of the shipper or the carrier vis-a-vis the other; it does not govern or effect the statutory rights of a third party like the Government. Section 2 states that the rules set out in the Schedule (the rules forming Articles of the Hague Convention) have effect in relation to goods sent from any port in India to any other port whether in India or outside India. There is no reference to goods brought into India under Bills of Lading issued outside India. Section 4 makes the position clear when it states that "every bill of lading issued in India.....shall contain an express statement that it is to have effect subject to the provisions of the said....

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.... in-charge of a conveyance carrying imported goods shall.....deliver to the proper officer an import manifest in the prescribed form. The prescribed form provides for declaring the number of packages, marks and numbers, weight etc., of every consignments covered by each one of the bills of lading. Having declared these particulars to the proper officer in terms of Section 30 of the Customs Act, it is not open to the person in-charge of the conveyance (or his agent) to plead that he does not attract the liability under Section 116, which flows directly from the filing of the manifest under Section 30. The scheme of accountal for imported goods as set out in the Customs Act would be defeated if the person in-charge of a conveyance is allowed ....