2013 (11) TMI 1561

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..... Shri M.S. Reddy, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant M/s. Canopus Shipping & Trading Pvt. Ltd. filed this appeal against the impugned order whereby the Commissioner of Customs (Import) ordered confiscation of palm oil weighing 499.922 MT and gave option to the appellant shipping line to redeem the goods on payment of redemption fine....

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....e view that as no prior IGM was filed in respect of the goods in question as required under Section 30 of the Customs Act, therefore the goods are liable to confiscation and the appellants are liable to penalty. 5. The contention of the appellant is that as the request is made for amendment in the IGM which is as per Section 30(3) of the Customs Act which provides that if the proper office....

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....gned order held as under : "4. I have examined the records of the case as also the submissions made by the shipping line M/s. Canopus Shipping & Trading Pvt. Ltd. The contention made by them that they could not file the full IGM because of non receipt of 2 bills of lading cannot be accepted under any circumstances. It is the shipping line which issued mate receipt on which bills of lading ....

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....gularly handling vessels at Mumbai Port Trust and during the calendar years 2004 and 2005 they have handled 6 vessels. Therefore it is not that they were not aware of the procedure and implications of not filing complete IGM." 8. In view of the above finding, the Commissioner of Customs confiscated the goods and imposed penalty. 9. It is admitted fact that the appellant made a requ....