9911796707
TMI Blog2000 (3) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... carrier of live stock, 284 tonnes of cattle feed. The department was of the view that cattle feed was "consumer goods" as defined in the Import Policy for the relevant period, issued notice to the importer proposing confiscation of the cattle feed under clause (d) of section 111, and the ship under clause 115 of the Act. Penalty was also proposed by invoking section 148 of the Act on M/s. H.K. Shipping Services, whom the department found to be the agent of the seller of the vessel. These proceedings culminated in the issue of the order of the Collector impugned before us ordering confiscation of the cattle feed and the ship with an option to redeem them on payment of line of Rs. 1 lakh and Rs. 3 lakh respectively, imposing penalty of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are many articles, which are obviously consumer goods which satisfy needs other than these, such as a piece of music or a book, or objects of aesthetic value. But we do not find it possible to say that feeding of an animal would directly satisfy a human need. The connection is too remote. Further, this claim could well be made regarding machinery, ship, aircraft, etc. Engineers and architect could obtain emotional satisfaction by looking a piece of well designed and constructed machinery, or a building. The distinction, if we accept that in such cases a human need is satisfied between capital goods and other goods would be erased. The fact that the goods were being sold by the appellant although for a nominal sum would not by itself be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts himself to any officer of customs as an agent of any such person in charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person in charge by or under this Act or any law for the time being in force, and to penalties and confiscation which may be incurred in respect of that matter. 7. It will be clear from this that the liability to penalty or confiscation of the goods would fall upon the agent if the agent acted on behalf of the person in charge of the vessel and so represented himself. The expression "fulfilment in respect of the matter in question of the obligation imposed on such person in charge" occurring in sub-section (2) is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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