2015 (11) TMI 941

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....sent date. On none of the occasions, the appellants were present nor was there any request for adjournment. According to the provisions of Section 129B(1a), more than three adjournments are not to be given. In this case, this is the fifth time the matters are listed for final hearing and therefore, the appeals are taken up for final decision. 3. Heard learned A.R. and gone through the records. 4. Brief facts of the case are as under : The vessel MV SALVANGUARD sailed from Singapore on 17-1-2009 and arrived in Kakinada Anchorage Port on 23-1-2009. The vessel was got converted from foreign run to Coastal Run on 23-1-2009. The Master of the vessel filed declaration to the Customs regarding ship stores at the time of entry/conversi....

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....5/- (Rupees twenty lakhs fifteen thousand four hundred fifty five only) were confiscated and allowed to be redeemed on payment of fine of Rs. 10,00,000/- (Rupees ten lakhs only). The Vessel MV SALVANGUARD which carried the spares without manifesting them and unloaded without knowledge of Customs authority was confiscated and was allowed to be redeemed on payment of fine of Rs. 10,00,000/- (Rupees ten lakhs only). The boat, which was carrying the two packages of the subject items, valued at Rs. 1,50,000/- (Rupees one lakh fifty thousand only) was confiscated and was allowed to be redeemed on payment of a fine of Rs. 15,000/- (Rupees fifteen thousand only). Penalty of Rs. 5,00,000/- (Rupees five lakhs only) under Section 112(a) of the Customs....

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....th Technip and the appellant shipped the requisitioned spares to be provided to MV Salvigilant. The appellant had instructed the Master of MV Salvanguard to inform the appellant's agent in India about carrying spares and the Master of MV Savigilant had been informed. Since the spares were urgently required, issuance of show cause notice was waived and spot adjudication was requested. 7. The appellants further submit that no duty could have been levied since the imported spares were on board in foreign going vessel; the spares were not intended for sale to third party; the two vessels or the appellants did not have any intention to violate the Indian law; there is no mala fide intention; the vessels have been temporarily converted into....