9911796707
TMI Blog2001 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... stom House agent, M/s. Pan Oceanic Forwarding Services, was appointed by the importer to clear the consignment. Examination of the consignment by the Custom House showed that what was imported was not printed matter but light pointers. These, it was explained to us, are something in the nature of electric torches used to point to particular objects on a screen in the course of lectures or audio-visual presentations. The Custom House found, the classification claimed to be incorrect, and the value declared of Rs. 500/- far too low. The required import licence was also not produced. On these facts being made known to the Custom House Agent and the importer, they waived written notice but were heard by the Additional Collector on the proposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernatively contended that penalties are excessive. 4. We are not able to agree that the importer or its agent asked for first check examination. The bill of entry does not bear out this contention. The fact that the appraiser in the assessing group has ordered examination of the goods prior to assessment, which is first check examination , does not by itself establish by any means that it was done at the instance of the importer or its agent. If that were the case, there would have been a written request or evidence of an oral request. The contention that after the identity of the goods came to be known, the bill of entry was amended, in any case, goes against the importer, and substantially against the Custom House Agent. It is not in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25,000/- to Rs. 10,000/-. In our view, such a deduction was itself unjustified. The Custom House Agent has throughout acted in with a high degree of irresponsibility. If, as is contended, it did not at all know the value of the goods, its act of declaring a value of Rs. 500/- was shows its utter disregard for the law, and for its own responsibilities. Any responsible Custom House Agent would have indicated the value to be unknown and asked for examination of the goods. The act of subsequently amending the value on the bill of entry, classification and, as we have concluded, the description only aggravated the matter further. That a professional who is expected to use his special skill in carrying technical work would behave with such utter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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