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TMI Blog1999 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... hort) at Kandla. The Customs department found that the licence tendered was not valid for import of ball bearings. It also found that the import was made during the currency of revalidated period of the licences, and such endorsements for such revalidation were forged. The reasoning in each of the orders is the same. It is that the import being unauthorised the goods are liable to confiscation under clause (d) of Section 111 of the Act; Silfer is liable to penalty because it rendered the goods liable to confiscation by its action of filing an invalid import licence. Elecon Engineering Co. Ltd., the appellant before us is liable to penalty because it was the principal on whose behalf Silfer was acting. It had given a letter of authority in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not by itself establish its authenticity. The fact that the Central Bureau of investigation in some proceedings might have found the Signature to be genuine, as the Collector records, could not be used in the proceedings before him; it is clear from the material that the appellant did not have an opportunity to rebut the same. We however do not think it necessary to pursue this line of reasoning. In our view, whether or not the appellant instructed Silfer to import the goods is not of much relevance. 6. Paragraph 383 of the Import Policy confers in sub-paragraph (1) authority on a licence holder to appoint any person as an agent for arranging imports permitted by the licence. It makes it clear that the licence will continue to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wilful act, negligence or default of the agent, such duty shall not be recovered from the agent unless in the opinion of the Assistant Collector of Customs the same cannot be recovered from the owner, importer or exporter." The Departmental Representative emphasises the use of the word owner in sub-sections (1) and (2) of this section. 7. Sub-section (23) of Section 2 of the Act defines import as bringing into India from a place outside India. Sub-section (26) of Section 2 which specifies the owner of the goods within the meaning of the term importer has to be understood in the context of the qualifying clause occurring therein as in relation to any goods at any time between their importation and the time when they are cleared f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t goods to perform any act. Section 63, for example, enjoins the owner of the warehoused goods to pay, keeper warehouse rent and warehouse charges. Section 64 empowers the owner to deal with such goods. Section 65 empowers the owner to carry out manufacturing process and other operations. Section 77 enjoins the owner of the baggage to make a declaration of its contents. These instances are sufficient to demonstrate that the term owner has been used in contradistinction of the terms importers and exporters . Whether or not the appellant is the owner of the goods is irrelevant in determining whether it was the importer. It is an act of importation of the goods without a valid licence which made them liable to confiscation. This is what t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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