9911796707
TMI Blog1994 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The appellants imported 16 Boxes containing 2386 kgs photographic materials and claimed clearance under OGL Appex. 6(5) of AM 1985-88 Policy. The appellants claimed the said import as Letter of Authority holders for National Remote Sensing Agency (NRSA) under the Department of Space, Govt of India. They therefore filed the Bill of Entry in their own name, alongwith necessary documents in relation thereto. One of the objections raised was that the value as shown in the Letter of Authority was not in conformity in the value shown in the Bill of Entry and further objection was raised that they could not be the Letter of Authority holders as the agreement between them and NRSA indicated that it was a transaction of sale by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are not pressing the said issue. Considering the submissions made, because the valuation aspect has not been pressed, the appeal is taken as falling within the purview of the Regional Bench and hence the arguments have been heard on merits of the appeal in relation to the order of confiscation of goods and imposition of personal penalty. 4. Shri B.M. Parikh, the Ld. Advocate has submitted that the relations between the appellants and the NRSA are to principal and the agent. He has referred to the documentary evidence which include the Letter of Authority issued by NRSA as also a certificate dated 30-12-1986 clearly declaring the appellants to be their Letter of Authority holders. He has also referred to the Bill of Entry filed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants being not the Letter of Authority holders for NRSA is not sustainable and ought to be set aside. Referring to the other objection namely filing of the Bill of Entry in their own name, contrary to the public notice issued by the Principal Collector bearing No. 159, dated 5-11-1985 requiring filing of Bill of Entry by the importers themselves and not by the Letter of Authority holders, he has referred to the provisions contained in Para 119 of the Handbook of Procedure AM 1985-88 and has submitted that the reservation that applied to the Letter of Authority holders as contained in sub-para (1) of the said para would not apply to the import made by the Government department. He has referred to the sub-para (2) of the said para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the condition is laid down in para 4 which reads thus : It has been discussed and agreed that IPC shall charge 35% of the CIF value of material (consumables only) supplied as their margin, consequent the exemption given for payment of customs duty. The other conditions incorporated therein also indicate that NRSA have simply entrusted the work of importation and clearance to the appellants and all other liabilities and/or the benefits available have been retained by them. Reading para 4 reproduced above, it only mentions that the appellants would be paid 35% of the cif value as their margin. Reading the word margin in the context of the other provisions contained in the said agreement, leads to only conclusion that they were to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken all the actions in procuring duty exemption certificate indicating that the appellants were their Letter of Authority holder. A drawal of a conclusion merely on a solitary statement made at one place during the correspondence with the Department, cannot wipe off the effect of the documents that have been produced on record, which were enclosed with the Bill of Entry and are now produced on record of the proceedings. The conclusion drawn therefore is not in conformity with the factual position and cannot be sustained. No adverse inference can also be raised in filing the Bill of Entry by the appellant in their own name. Para 119(2) of the H .B. of procedure permits the L/A holders for the Govt. department to cause the import for such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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