Judgements

Great Eastern Shipping Company … vs Additional Collector Of Customs on 14 June, 1985

Customs, Excise and Gold Tribunal – Tamil Nadu
Great Eastern Shipping Company … vs Additional Collector Of Customs on 14 June, 1985
Equivalent citations: 1986 (6) ECR 55 Tri Chennai, 1988 (33) ELT 594 Tri Chennai


ORDER

1. The vessel m.v. “JAG DHIR” arrived at the anchorage of Visakhapatnam Port on 16.8.1982 from Vancouver via Singapore On 17.8.1982, the Customs Officers started rummaging the same and the rummaging operations resulted in the recovery of the following goods from Hatch No. 6 in the ship :

(a) Recovered from a rexine bag lying
over the cargo :

(i) Johnie Walker Red Label Scotch Whisky 9 Qrt. Bottles

(ii) Black & White Scotch Whisky 4 Qrt. Bottles

(b) Recovered from a cloth bag lying
over the cargo :

(i) Johnie Walker Red Label Scotch Whisky 7 Qrts.

     (ii) White' Horse Scotch Whisky              7 Qrts.
     (iii) Black & White Scotch Whisky            2 Qrts.
   (c) Recovered from a plastic bag lying
     over the cargo :
     (i) National Panasonic Cassette Recorders    2 Nos.
           Model No. RQ 2157

(ii) 3ohnie Walker Red Label Scotch Whisky 1 Qrt.

(iii) State Express Cigarettes 555 200 Pcs.

While digging the cargo, 2 more packages were recovered. On examination, the said packages were found to contain the following goods of foreign origin :

First package covered in the gunny contained

(i) Johnie Walker Red Label Scotch Whisky 24 Qrts.

(ii) State Express Cigarettes 7 ctns. 1400 pcs.

  Second package covered in cloth containe
  (i) J.W. Red Label Scotch Whisky                   5 Qrts.
  (ii) White Horse Scotch Whisky                     3 Qrts.
  (iii) Black & White Scotch Whisky                  3 Qrts.
  (iv) VAT 69 Scotch Whisky                          1 Qrt.
  (v) State Express Cigarettes 555                   1000 pcs.
 

Besides these, search of the fan room also resulted in the recovery of the following goods of foreign origin near the Air Trunking on the. star-board side as under :-

   (i) Kodak BKTRA 220 Pocket size camera3 Qrts.      1 No.
  (ii) Dunhil Cigarettes 3 Cartons                   600 Nos.
  (iii) John Player Spl. Cigarettes 1 carton         200 Nos.
 

Further search on the vessel on 18.8.1982, 19.8.1982 and 20.8.1982 resulted in the recovery of the following goods from the general places as detailed below :

———————————————————-

Date       Place of	           Description of the  Qnty.
           recovery           goods recovered

———————————————————-

18.8.1982 Recovered from the 1. Key Chains 16 Nos.

           roof panelling in  2. Car Stereo Model	1 No.
           the unoccupied        AS 3020
           fitters cabin.     3. Malborough       200 Nos.
	                        4. White Horse       1 Qrt.
                                 Scotch
                              5. Childrens          1 No.
                              Safari Suit
                              6. Champion Brand     3 Nos.
                              Shirts (Jaguar
                              half sleeves
                              15 & 1/2
                              7. Children wear      1 No.
                              Sportswear)
                              8. Airborne T. Shirts	 1 No.
                              9. Small size T.      3 Nos.
                              Shirts
           Recovered from     1. National Panasonic 1 No.
           the roof pane      Radio Cassette
           lling petty        Recorder Model
           officers messroom. RQ 543 ADS

19.8.1982 Recovered from 1. Car Stereo Cassette 3 Nos.

           underneath the     Player  with 2 band
           main Engine        Radio Model 862-22111
           bed on the star    Japan
           -board side.       2. Toyota Car Stereo   2 Nos.
                              Cassette Player with
                              2 Band Radio Model
                              86260-14270 Japan
                              3. Car Stereo Cassette 2 Nos.
                              Player with 2 Band
                              Radio Model 86120
                              -30481 Japan
                              4. Sanyo Mini Radio    1 No.
                              Cassette Recorder
                              with adopter Model
                              M.1700 H
                              5. Ladies Umbrellas	  2 Nos.
                              6. Gents Umbrellas	  2 Nos.
                              7. Tramantion Knife    1 No.
                              with leather cover
                              8. Travel Bags         2 Nos.
                              (folding type)
                              9. Imperial special    5 Nos.
                              long range 10 Pcks.    each.
                              polycor slugs of 12
                              gauge  shot sheels 
 

On 20.8.1982, after a part discharge of muriate of Potash from Hatch No. 6, digging operations of the cargo were undertaken again, which resulted in the recovery of the following goods of foreign origin :

1. Casio Personal HI Electronic Calculator 10 Nos.

   2. Sony CHF compact Cassette tapes             58 "
   3. Intimate Spray Mist 3.75 cms.               4  "
   4. Sarees printed nylex                 2 "
   5. Pant pieces 1.10 Mtrs. approx. each        2 - "
   6. Shirt pieces 4 Mtrs. approx. each        1 "
   7. Baba Suits               9 "
   8. Children underwear             3 "
   9. Ladies Umbrellas             3 "
  10. Gents Umbrellas              5 "
 

2. The aforesaid goods were seized under cover of Mahazar attested by witnesses. The Master of the Ship, and the crew members were examined under Section 108(1) of the Customs Act, 1962 and their statements were recorded.

3. After observing the due processes of law, the Additional Collector ordered :-

(i) absolute confiscation under Sections 111(d)(e) and (f) of the Customs Act, 1962 of the goods under seizure;

(ii) confiscation of m.v. JAG DHIR under Section 115(2) of the Customs Act, 1962 but gave option to the applicant to redeem it on payment of a fine of Rs. 35,000/-;

(iii) imposition of a penalty of Rs. 50,000/- each on the applicant and Captain P.K. Chib, Master of m.v. JAG DHIR under Section 112 of the Customs Act, 1962 (Annexure B).

The Tribunal passed order No. CD (MAS) A. 616/83/, CD (MAS)A./84, dated 23.3.1984 affirming the finding of the adjudicating authority in respect of confiscation of the vessel and imposition of redemption fine and setting aside its order imposing personal penalty on the applicant under Section 112 of the Customs Act, 1962 (Annexure A).

4. Under Section 130(1) of the Customs Act, 1962, the applicant has sought to refer to the Honourable High Court of Judicature, Andhra Pradesh, certain question said to be of law and arising from the order of this Tribunal (Annexure C).

5. We have heard both sides. As a result of discussion, it has been agreed that the only question of law that will arise from the order of the Tribunal is a modification of question (e) of the Application; the rest are related to facts and have been dealt with by the order of the Tribunal. Accordingly, we refer the following question to the Honourable High Court of Judicature, Andhra Pradesh under Section 130(1) of the Customs Act, 1962 :-

“Whether in the facts and circumstances of the case where the adjudicating authority is satisfied that the contraband goods recovered from the ship are of such nature and quantity as could not be without the knowledge of the Master, the non-framing of the rules contemplated under Section 115(2) of the Customs Act, 1962 could be pleaded as a valid defence against action against the vessel under that Section.”