9911796707
TMI Blog1994 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector. He did not permit reshipment of the goods but ordered that action under Sec. 48 of the Customs Act may be resorted with regard to the goods. 2. The facts of the case may be briefly stated as below : One M/s. Arcee Exports, imported a consignment of brass scrap and filed B/E on 31-3-1992. However, on account of some reported financial constraints, they did not retire the documents from the bank and on 4-7-1992 they surrendered the B/E to the Customs, after informing them that they are not in a position to take delivery of the goods, on account of financial stringency. Thereupon, the appellants, herein re-drew the documents in favour of M/s. Sahil International, who sought for permission to clear the goods by filing the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect in saying that since the B/E has been assessed, the interest payable could not be demanded from M/s. Sahil International if their name is substituted in the place of M/s. Arcee Exports. It is not factually correct, because there is an undertaking by M/s. Almet agents, the local agents, to the effect that they would pay demurrages, interest etc. and hence there could not be any reason for refusal. The Collector has also contended that it is not a case of wrong despatch of the goods and the only reason cited for re-export is that the original importer, due to financial constraints, is not in a position to clear the consignment and this is not a valid ground, since the importer knew his financial condition he should not have imported the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and such a request cannot be considered. 5. After hearing both the sides, we find that the following facts are not disputed: There is no allegation that the goods imported are not importable by M/s. Arcee Exports and after the customs detention, they seek to re-ship the goods to the foreign supplier and the foreign supplier has also knowingly shipped the goods to a person, who is not entitled to import the goods. The admitted position is that the importer, in whose name the goods were consigned originally could not clear the goods, because of his financial constraints. Hence he surrendered the B/E. The bank, through which the documents were sent by the foreign supplier, have returned the documents to the suppliers, who have redrawn the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to confiscation that too in the absence of any allegation attracting the provision of Sec. 111 of the Customs Act. As regards the plea made by Shri Mondal on the applicability of Section 48, we are to observe that the goods have not been disposed of by the Department under Section 48 of the Customs Act. The goods were not cleared by the person, who filed the B/E and the suppliers have immediately thereafter entered into the picture and sought for reshipment of the good on account of non-retirement of documents. Hence, Section 48 of the Customs Act cannot be held against them, when the goods are very much available at the time of making their request for reshipment. If the goods have already been disposed of under Section 48 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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