9911796707
TMI Blog1997 (8) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned therein but the authorities below have, on investigation, found that the letter of credit mentioned in the invoice did not pertain to the goods imported i.e. Tetracycline Powder. It was, therefore, believed by the authorities below that the letter of credit declared in the invoice is not genuine. From this they have arrived to the conclusion that the goods were meant for diversion to India and not for taking to Nepal. In that view, the goods had been confiscated separately in an earlier proceeding because investigations were not complete and in subsequent proceeding, the applicants herein along with others have been penalised. Following penalties have been imposed on the applicants herein :- (i) M/s. Water Trading Corpn. Rs. 2,00,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted and attempted to be imported or are brought within Indian Customs waters for the purpose of being imported contrary to any prohibition imposed by under this Act or any other law for the time being in force makes the goods liable to confiscation. He submits that the goods in the present case have been imported into India for transit to Nepal and CTD has been filed. Obviously, the provision of 111(d) did not apply. Similarly, he submits that Section 111(j) would apply if the dutiable or the prohibited goods are removed or attempted to be removed from a Customs area or warehouse without permission of the proper officer. He submits that the goods were still in the Customs area and no allegation can be made that the goods were removed or at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and in the name of some other party. He, therefore, submits that the declaration made in the CTD was not correct. It is point out that the importer in the present case was neither registered with His Majesty s Government (HMG) of Nepal as an importer nor was he registered with the Drug Controller of Nepal. In these premises, it has been rightly inferred by the Collector of Customs, that the goods were not meant for Nepal but they were meant for diversion to India. He also submits that the importer did not come forward to claim the present goods. He, therefore, submits that all the persons concerned in dealing with the goods are liable to penalties inasmuch as the goods are liable to confiscation under Section 111(d). Ld. SDR for the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authority from an importer amounts to contravention of CHA Regulations. The proceeding could be initiated by Customs under the said Regulation. There is no provision to impose the penalty in the said regulation. He submits that the suspension or revocation of CHA licence or appropriation of any money from the security deposit is provided for this mis-conduct. 5. We have carefully considered the pleas advanced from both sides. We observe that the goods in transit to Nepal are covered by Indo-Nepal Treaty of Trade and Transit. In terms of that treaty, the Customs Transit Declaration (CTD) is required to be filed by the importer or his agent. Clause 2 of the Memorandum, in the said Treaty stipulates the following particulars to be filled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after the Customs House is satisfied as regards the checks contemplated in the preceding paragraphs, it shall endorse all the copies of the Customs Transit Declaration and give the permission for removal of the goods. Clause 11 is important. It stipulates that in case of any suspicion of pilferages, traffic-in-transit shall be subject to checks by the Indian Customs during the period that they are in transit as may be necessary, particularly at the point of railway transhipment from broad-gauge to meter-gauge. Thereafter, the formalities in regard to the goods at Land Customs Border, are provided. It is therefore apparent, diversion of goods to India en route to Nepal is envisaged and requires to be checked. But not otherwise. 6. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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