{"id":8743,"date":"1985-07-11T00:00:00","date_gmt":"1985-07-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shipping-corporation-of-india-vs-collector-of-customs-on-11-july-1985"},"modified":"2016-08-10T10:21:22","modified_gmt":"2016-08-10T04:51:22","slug":"shipping-corporation-of-india-vs-collector-of-customs-on-11-july-1985","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shipping-corporation-of-india-vs-collector-of-customs-on-11-july-1985","title":{"rendered":"Shipping Corporation Of India &#8230; vs Collector Of Customs on 11 July, 1985"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Shipping Corporation Of India &#8230; vs Collector Of Customs on 11 July, 1985<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1986 (6) ECR 447 Tri Chennai, 1986 (26) ELT 802 Tri Chennai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. The vessel Vishwa Mamta, owned by the Applicants carrying general cargo from Japanese Ports arrived at the outer anchorage of the Madras Harbour on 11.3.1983. During the course of rummage of the vessel, the officers of the Customs Department recovered articles of foreign origin from various parts of the vessel as detailed in the order in original (Annexure B). After due process of law, the Additional Collector of Customs, Madras confiscated the goods valued Rs. 80,890\/- under Section 111(d) and (f) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports (Control) Act, 1947 and the vessel m.v. Vishwa Mamta under Section 115(2) of the Customs Act with an option to redeem the vessel on payment of a fine of Rs. 20,000\/- in lieu of confiscation under Section 125 ibid.\n<\/p>\n<p>2. In the appeal filed on behalf of the applicants it was submitted that the owner of the vessel and the Master of the vessel, have repeatedly warned the members of the crew against smuggling activities. Thus, both the owners and the Master took all possible steps to prevent and smuggling activit aboard the ship. It is also argued that the rules contemplated in Section 115(2) of the Act have not been promulgated and therefore there cannot be either confiscation of the vessel under this section or any penalty on the Master of the vessel.\n<\/p>\n<p>3. On behalf of the respondent, the learned Departmental Representative submitted that this Bench had earlier dealt with the interpretation of Section 115(2) when it passed orders in appeal No. CD(MAS) 616\/83 and 1\/84 in the case of M\/s Great Eastern Shipping Co. Ltd., Bombay and Shri P.K. Chib, Master of the vessel v. Collector of Customs, Madras. He also submitted that the articles recovered in 60 packages were of considerable bulk and were secreted in various parts of the vessel. Concealment of contraband goods of such a scale could not have taken place if reasonable precautions were in fact taken by the Master.\n<\/p>\n<p>4. Relying on its own earlier orders CD(MAS) A. No. 616\/83 and 1\/84 (Annexure C &amp; D respectively) and for reasons detailed in the impugned order No. CD\/MAS\/188\/84\/CD\/MAS\/415\/83 dated 3.7.84, the Tribunal dismissed the appeal of the applicants (Annexure A).\n<\/p>\n<p>5.    Under   Section  130(1)   of   the   Customs   Act,   1962   the   applicants have sought to refer to the Hon&#8217;ble High Court of Madras certain questions, said   to   be   of  law   and  arising from   the  order  of  the  Tribunal  (Annexure E).\n<\/p>\n<p>6.    Taking  all   the  questions  excess (c)  the  Tribunal&#8217;s  earlier  order  No. CE(MAS)   A.   No.   616\/83   and   1\/84   relied   on   in   the   subject   order   deals with  the  matter  raised  in  these four questions. Paragraph 8 to  10 of the order of the Bench of this Tribunal, to which one of us was a party, deal with   the   identical   questions   raised&#8221; by   the   applicants   in   those   appeals. It   will   be  seen  that  these are questions of  fact only.  No question of law therefore survives for reference on these five points.\n<\/p>\n<p>7.    Taking   up   question   (c),   though   this   has   been   dealt   with   by   the above   mentioned   earlier   order   of   the   Tribunal,   it   is   felt   that   we   may still   refer   this  question  to  the  Hon&#8217;ble  Madras  High  Court  under  Section 130(1) of the Customs Act, 1962, in the following form:\n<\/p>\n<p> &#8220;Whether in the facts and circumstances of this case, where the adjudicating authority is satisfied that the contraband goods recovered from the ship are of such a nature and quantity as could not be without knowledge of its Master, the non-framing of rules contemplated under Section 115(2) of the Customs Act could be pleaded as a valid defence against action against the vessel under that Section&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Shipping Corporation Of India &#8230; vs Collector Of Customs on 11 July, 1985 Equivalent citations: 1986 (6) ECR 447 Tri Chennai, 1986 (26) ELT 802 Tri Chennai ORDER 1. The vessel Vishwa Mamta, owned by the Applicants carrying general cargo from Japanese Ports arrived at the outer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8743","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shipping Corporation Of India ... vs Collector Of Customs on 11 July, 1985 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/shipping-corporation-of-india-vs-collector-of-customs-on-11-july-1985\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shipping Corporation Of India ... vs Collector Of Customs on 11 July, 1985 - Free Judgements of Supreme Court &amp; 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