9911796707
TMI Blog1994 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of Addl. Collector of Customs, Mangalore. Under the impugned order, 3 pieces of timber logs which were excess landed and in respect of which permission had been granted by the customs authorities for landing, have been confiscated holding that the steamer agent had the intention not to act as steamer agents but they wanted to trade in these goods and rejected the appellants plea f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itle to the goods or clear the goods with permission under law on payment of required duty., He has pleaded that just because the appellants sought for permission to clear the goods initially it does not in any way take away their right to relinquish the title to the goods for clearance of the same. He has further pleaded that no case has been made out for levy of penalty u/s 112 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord to be the importers under Section 23(2) of the Customs Act and which is reproduced below for convenience of reference : The owner of imported goods can relinquish his title to the goods before an order for clearance of the goods for home consumption has been passed. The appellants in the present case being the steamer agents on behalf of the shippers can be considered as the owners of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to auction the goods. The appellants plea is only for setting aside the order of penalty. I, in the circumstances of the case, allow the plea of the appellants and set aside the order of levy of penalty. It is clarified that since the appellants have relinquished the title to the goods, they have no right for redemption of the goods. The appeal is thus allowed in the above terms. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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