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2019 (1) TMI 1450 - HC - CustomsSmuggling - Unpaid seller of goods - non-existent individual consignment found - brown colour tapes containing 21510 pieces of 4GB memory cards (unbranded of Taiwan make) and other items inside the computer UPSs - return of goods for resale - Held that - Whilst there was no dispute that M/s Sui company s name is found in the Import General Manifest and further that the petitioner s mobile number too was apparent, the inter se relationship between the two is unknown - When this Court directed the adjudicating authority to consider amending the show cause notice, in the opinion of this court at the stage, when the request was taken into account, the onus was upon the petitioner to produce the relevant documents to establish its relationship with the consignor (Sui Co., Hong Kong) - That the petitioner s name could be discerned in the Import General Manifest or any other relative document per se does not establish that he was the unpaid seller. Other documents prima facie indicating that he had a pre-existing relationship with M/s Sui Co. or that he had title to the goods or that he was authorized by the company in some capacity would have strengthened its case. The petitioner s remedy is by way of an appeal to the Commissioner of Customs (Appeals) - Petition disposed off.
Issues:
1. Interpretation of an order by Assistant Commissioner regarding a consignment of computer UPSs. 2. Dispute over the consignee's identity and clearance of goods. 3. Validity of Order-In-Original and the petitioner's relationship with the consignor. Issue 1: Interpretation of Assistant Commissioner's Order The petitioner challenged an order by the Assistant Commissioner related to a consignment of computer UPSs. The consignment contained memory cards and other items valued at a specific amount. The petitioner claimed to be the unpaid seller of the goods and requested their return for resale. The High Court directed the Customs Authorities to adjudicate upon the request and duty liability within a specified period, considering the petitioner's approach for clearance of the goods. Issue 2: Dispute over Consignee's Identity and Goods Clearance The petitioner contended that the Order-In-Original was contumacious and overlooked relevant circumstances. The Import General Manifest showed both the petitioner's name and Sui Co. of Hong Kong. However, the court noted that the relationship between the petitioner and Sui Co. was unclear. The court emphasized the petitioner's obligation to produce relevant documents to establish the relationship with the consignor. The court suggested that the petitioner's remedy lies in appealing to the Commissioner of Customs (Appeals) to make factual claims regarding the relationship with the consignor and submit necessary documents for proper adjudication. Issue 3: Validity of Order-In-Original and Petitioner's Relationship The court found that the mere presence of the petitioner's name in documents did not establish him as the unpaid seller. The petitioner failed to provide additional documents to strengthen his case before the court or the adjudicating authority. Consequently, the court opined that the petitioner's appropriate remedy would be through an appeal to the Commissioner of Customs (Appeals), where he could present relevant factual claims and documents for consideration. The Commissioner of Customs was directed to pass an appropriate order based on the materials provided and conduct any necessary inquiry in the interest of justice. In conclusion, the petition was disposed of with the petitioner advised to pursue an appeal to the Commissioner of Customs (Appeals) to establish his relationship with the consignor and address the issues raised during the proceedings.
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