TaxTMI 
TaxTMI 
2017 (2) TMI 241
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....apse could not be attributed to respondent who, as agent for MV Royal Sutlej which transshipped the said consignment from Nhava Sheva to Mumbai, was proceeded against. It is also seen from the records that agent of the issuer of bill of lading had intimated the adjudicating authority that the revised bill of lading came into existence only after the filing of the import general manifest and, hence, they could not be held liable for error. 3. Learned Authorized Representative pointed out that respondent are shipping agents who, having filed Import General Manifest no. 18539 dated 10th June 2005, had on 17th June 2005 sought amendment of line no. 10 against bill of lading no. HOUACO26380 dated 12th May 2005 to substitute M/s GAIL (India) Ltd....
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....y filing of manifests and, in their scramble to avoid penalties prescribed for such tardiness, complied with filing deadlines with scant attention to its correctness with deleterious impact on the possible image of Indian customs. To deter the subversion of its image improvement mission, penalty for incorrect filing was the adopted weapon of choice. The objective is, doubtlessly, noble and the motive, undoubtedly, laudable. However, in the process, tolerance for genuine mistakes was eclipsed and the discretion vested in senior functionaries of Indian Customs was erased. Needless to say, even the reviewing Chief Commissioners were, thereby, debarred from applying their mind with consequential burdening of an overloaded appellate mechanism. ....
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....loaded but included in record kept under section 45 are not liable to confiscation. There is no doubt that goods have been unloaded, whether inadvertently or otherwise, but there is no allegation that these were not inventorised in the records of the duly appointed custodian. In the absence of any such evidence, invoking of section 111(g) for confiscation is not in accordance with law. 8. Notwithstanding the above, the inclusion of the goods in the manifest is not in dispute; Customs Act, 1962 is concerned with clearance of goods and the identity of the importer is relevant only upon filing of bill of entry for clearance. To the extent that the manifest was filed in accordance with the prescription under section 30 of Customs Act, 1962, an....