2007 (7) TMI 119

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....2005 passed by the Commissioner of Customs, Visakhapatnam. 2. The appellants are "vessel agent" for the vessel MV ZHONG HAI which arrived at the Port of Visakhapatnam on 16-11-2004 for discharge of 32627.777 MT of Yellow Peas imported from Canada. After completion of the discharge of the cargo from the vessel the joint draft survey report issued by the Master and Chief Officer of the vessel and....

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....any shortage, the shortage has to be explained by the Master of the vessel. The vessel agent is representing the Master of vessel. That is why Show Cause Notices are issued to vessel agents for explaining satisfactorily the shortage. If shortage is not explained satisfactorily then the Master is liable for penalty under Section 116(a) of the Customs Act. In other words, the penalty is not mandator....

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.... the Assistant Commissioner of Customs or Deputy Commissioner of Customs, the person in-charge of the conveyance shall be liable - (a) In the case of goods loaded in a conveyance for importation into India or goods transshipped under the provisions of this Act, to a penalty not exceeding twice the amount of duty that would have been chargeable on the goods not unloaded or the deficient goods, a....

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....the vessel and this is very much within the tolerance limit allowed in respect of manifested quantity. The learned Advocate relied on the several decisions of the Revision Authority, Government of India, allowing deficiencies up to a maximum of 2% of the manifested quantities without penalty under Section 116 of the Customs Act. It was pleaded that when the survey was conducted at the first port, ....