9911796707
TMI Blog2002 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... hem to import 100% mulberry raw silk. M/s. Hetampuria Textiles was a proprietary unit owned by Anand Agarwal. They were traders and commission agent dealing in many other articles and raw silk. Shri Agarwal placed an order on M/s. Peer Hill Limited, Hong Kong, for supply of 219 bales of mulberry raw silk to M/s. Oceanic Export, Bombay. The goods arrived sometime at the end of October, 1995 and an IGM was filed on 1-11-1995 showing the importer as M/s. Oceanic Export citing bill of lading dated 22-10-1995. The goods were not cleared for quite sometime and were lying in the docks. As per the statement of the shipping agent M/s. Oceanic Exports requested them not to issue delivery orders in their name. On 4-12-1995 the shipping agent requested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge in the name of the consignee from M/s. Oceanic Exports to M/s. Ajanta Industries. By way of approval by the Commissioner M/s. Ajanta Industries became the importers in the eyes of the Customs. The Commissioner very clearly recorded in this paragraph that M/s. Ajanta Industries were in possession of a valid licence and therefore nothing had been done by them which would render the goods liable to confiscation and therefore they would not be liable to penal action. He also exonerated the shippers, shipping agent as well as the agents of the ship from any wrongdoing. 5. After holding so, in another paragraph the Commissioner made a startling different finding. He held that the imports were made by Anand Agarwal in the name of Oceanic Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence other than an advance licence and clear the goods on payment of duty as was made clear by them in Paragraph 16. Shri Vipin Jain submits that the goods were cleared on payment of duty and that no other licence was produced. The lack of adequate licence would have been the correct ground for the Commissioner to have confiscated the goods and have imposed fine. Since he has done the confiscation, entirely on a wrong and unsustainable ground we are constrained to set aside his orders. 9. Shri A.K. Jain, the learned DR at this stage requested us to remand the proceedings for de nova consideration on the plea that it is obvious that the goods could not be cleared without a valid licence. We do not accede to this request which could have ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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