9911796707
TMI Blog2001 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of DIU (P) Unit of the Calcutta Customs House seized 292 pcs. of M.S. Billets of the size 100 mm x 100 mm x 4-9 mts. weighing 0.5247 MT per piece on 14-11-96 lying in the Shed. On enquiry, it was learnt that the vessel M.V. Svetlogorsk arrived at Calcutta Port on 14-9-96 and completed the discharge of its cargo on 20-9-96. After delivery of full manifested quantity of 10070 pcs. of M.S. Billets by this vessel, 292 pcs. were left in the shed which were considered to be un-manifested and suspected to be cleared by the clearing agent/steamer agent and importers by way of manipulating the import documents. Accordingly, the said 292 pcs. of M.S. Billets were detained on 18-10-96. 3. On further enquiry, Shri M.K. Mukherjee of M/s. Ocea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy Pvt. Ltd. and M/s. TISCO under Section 112 of the Customs Act, 1962. 5. Both the above named parties are in appeal against the order of the Commissioner of Customs. We have heard Shri S.K. Bagaria, ld. Advocate for M/s. TISCO, and Dr. Samir Chakraborty and Shri Abhijit Biswas, ld. Advocates for M/s. Oceanic Shipping Agency Pvt. Ltd. We have also heard Shri V.K. Chaturvedi, ld. SDR for the respondent. 6. We have considered the submissions made by both the sides. The Commissioner in her order has observed that 292 pcs. of billets are in excess of four consignments imported by four Nepalese parties through four different clearing agents; that after the goods were taken delivery by the concerned parties, the excess quantity of 292 numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aims on the consignors M/s. ITD for the short delivery and the same has also been paid. We have considered these submissions. From the copies of the shipping documents and subsequent report of the surveyors, it clearly emerges that though the shipping documents referred to total number of pcs. of M.S. Billets as 10070 but this is obviously an approximate number on account of varying lengths of billets between 4000 mm to 9000 mm. The consignment was primarily shipped by weight which happened to 5283.600 MT. As per the two survey reports, the delivery made to the four consignees was only of 5092.120 MT and balance quantity of 191.480 MT related to the 292 billets lying in the docks after the delivery had been effected to the concerned parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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