TaxTMI 
TaxTMI 
2015 (2) TMI 647
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....want of sufficient evidence and extending the benefit of doubt, the penal proceedings against other noticees being officers of department, staff of M/s MB Bond Store, shipping line etc. were dropped. 2. Heard the parties. 3. The brief facts of the case are that on the basis of a complaint of fraudulent clearance of bonded goods as ship stores by MB Bond Stores Pvt. Ltd., Mumbai, investigations were carried out resulting into the issue of show-cause notice dated 6.3.2000 wherein in respect of 5 shipping bills indicated to jurisdictional Boarding Officer of Customs about the supply of goods by MB Bond Store, some discrepancies were found in respect of 5 shipping bills, observing in general that:- (a) The vessel had declared Nil currency on arrival due to which the vessel could not pay directly against such import of ship stores in foreign currency by cash. (b) The said imports are not manifest in the IGM/EGM of the said foreign going vessels in accordance with IGM/EGM regulations. Since the shipping bill does not contain stamp of concerned shipping agent, nor there is any evidence of handing over any of the shipping bill copy to the ship officer or export department of Cu....
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....rty one thousands only) is imposed under Section 117 of the Customs Act on M/s M. B. Bond Store Pvt. Ltd. (b) A penalty of Rs. 3,31,000/-(Rupees three lakh and thirty one thousands only) is imposed under Section 117 of the Customs Act, 1962 on Shri Vikas Bhatia, the Director, M/s M.B. Bond Store Pvt. Ltd. (c) A penalty of Rs. 3,31,000/-(Rupees three lakh and thirty one thousands only) is imposed under Section 117 of the Customs Act, 1962 on Shri Jaikishan Mattai, the Director, M/s M.B. Bond Store Pvt. Ltd. (d) While extending the benefit of doubt for want of sufficient evidence, I drop penal proceedings initiated against all other Noticees. 3.2 Being aggrieved by the impugned order, the Revenue has preferred appeal before this Tribunal on the grounds which have been discussed hereunder. The respondents are in cross objection. The grounds of Revenue are considered as follows:- (i) The first ground is general in nature and no adjudication is required. (ii) The second ground is that the adjudicating authority has erred in concluding that in absence of conclusive proof like the use of impugned goods in any other manner or recovery or seizure of the goods, the confisca....
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....arge coupled with the fact that no goods have been seized neither any shortage is found in stock. The adjudicating authority has erred in holding that he is not inclined to attach much importance to such minor discrepancies taking into account the mammoth volume of the work and movement of the bonded goods, which are put in charge of a single officer. I find in para 5.4.5 of the impugned order, wherein it is recorded that due to oversight for like and alike goods, in view of the quantum of work involved, mistakes are simple and clerical in nature. Further, as regards Nil currency declaration by the concerned officer, it is within the purview of the crew and the captain of the vessel to declare the currency. This being not in the knowledge of the Bonder, it is not the issue that can be probed into by the Bonder or the officers of the customs at the particular moment. The Bonder or others cannot be held responsible for payment received in foreign currency in spite of nil declaration in the IGM. What is important is that the ship officers have acknowledged the receipt of goods and made payment for the same, which have been duly authorized by the authorized dealer on behalf of the B....
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....ghted on which findings of the adjudicating authority can be said to be perverse or contrary to the records. Thus, these ground also fail. (vii) The last ground no. 14 is that the adjudicating authority should have considered that Shri Anselm Creado had admitted that he had made entries in the A Division Bond Register and that he did not take the goods mentioned in the said shipping bills to the said vessel in the absence of receipt of payment. Further, Shri James Joseph, Operations executive of M/s Sai shipping Co. Pvt. Ltd. deposed that the shipping bill pertaining to supply of such goods are required to be endorsed by the concerned shipping agent and that the stores supplied on board the 'Global Prosperity' did not bear such endorsements. I find from the impugned order that in respect of supply of MV 'Global Prosperity', it is observed that non-entry in the section register is nothing but lack of attentiveness on the part of the officers and it is bona fide mistake. Further, in absence of evidence of substantive charges that the goods were not taken on board, particularly when the goods were compared and passed in by the BPT officials posted at the gates of....