9911796707
TMI Blog2001 (3) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 1999. As per the Bills of Lading which accompanied the goods, C.N.A. Metals Inc. was the consignor and the goods were to be consigned to the order of the shipper. The Port of Discharge was shown as Nhava Sheva, India. On 6-5-1999 and 8-5-1999, the Shipping Agent M/s Container Marine Agencies Pvt. Ltd. applied to the Assistant Commissioner, Import Department, J.N.P.T., Mumbai, for amendments in the Import General Manifest (in short, IGM) No. 1051, dated 5-4-1999 relating to the above consignments of copper wire bars. The amendment sought for in the application, dated 6-5-1999 was in relation to the weights of the containers. Such amendment would result in a change of total weight from 80.90 MT to 108.52 MT. This amendment was allowed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellants in respect of the consignments. This seizure took place on 24-5-1999. Thereupon, the appellants, by themselves or through Counsel, made repeated requests to the Directorate of Revenue Intelligence (in short, DRI) for release of the seized goods, but the DRI kept on adjourning hearings in the matter from time to time. While so, the Commissioner of Customs reviewed the Assistant Commissioner s orders for amendments of the IGM and, pursuant to such review, the Department filed appeal with the Commissioner of Customs (Appeals) against the orders of the Assistant Commissioner. 2.3 While such appeal was pending, the Department wanted to confiscate the assessed goods on various grounds, but they could not issue any show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as extended on two grounds namely : (i) The decision of the Commissioner (Appeals) in the appeal filed by the Department against the orders of the Assistant Commissioner for amendment of the IGM was still being awaited; and (ii) The investigation into the importation of the goods could not be completed before 21-11-1999 and the same was going on. In this connection, ld. Advocate submitted that the appeal pending before the Commissioner (Appeals) was not any appeal against the Assistant Commissioner s orders, dated 6-5-1999 and 11-5-1999 for amendments of the IGM, but the same was an appeal against order No. S/3-Gen-108/99-Imp., dated 8-5-1999 passed by the Assistant Commissioner as evidenced by the Review order, dated 22-7-1999 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as the appellants themselves have admitted pendency of such appeal before the Commissioner (Appeals) as evidenced by the following averments in paragraphs 22 and 26 of the memorandum of appeal : On 27-7-1999, the Department filed an appeal, before the Commissioner of Customs (Appeals), against the orders of the learned A.C., permitting amendments of the IGM filed in respect of the copper wire bars in issue. Ld. Commissioner (Appeals) reserved his decision on the appeals, after hearing both sides. It has been clearly stated in the memo of the present appeal that a personal hearing in the Department s appeal aforesaid was conducted by ld. Commissioner (Appeals) on 11-11-1999 and that he reserved his decision after such hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d cannot be completed before 21-11-1999 in view of the international ramification of the case. Some over-seas enquiries which are vigorously pursued are yet to be completed. 13. In order to complete the investigation, it is proposed that the time limit to issue the notice to show cause be extended by a period of six months i.e. up to 21-5-2000. It was for determining the sufficiency of the above reasons that the Commissioner in his quasi-judicial capacity issued the SCN, on 12-11-1999, to the party. The appellants availed themselves of the opportunity by replying to the notice and being heard by the Commissioner. In their reply, they objected to the proposed extension of time for issuance of show cause notice for confiscation of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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