9911796707
TMI Blog2002 (9) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... entions of Section 111(d) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development and Regulations) Act, 1992. However, he has given an option to redeem the same on payment of a fine of Rs. 6.12 lakhs. A penalty of Rs. 60,000/- has also been imposed on the appellant-importer. The department found the date of Bill of Lading declared as 29-3-99 to show that the shipment was prior to 1-4-99. It was alleged that appellant in order to circumvent the restrictions imposed on the import of second-hand machinery w.e.f. 1-4-99 they had manipulated the date of Bill of Lading. The date of actual shipment and the actual date of Master Bill of Lading, on ascertainment from the steamer agent, was found to be 4-4-99 and 14-4-99 respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 1.5 of the policy, that it can be imported subject to certain conditions within the original validity of irrevocable Letter of Credit established before the date of imposition of such restriction. 7. The importer has not claimed that the second-hand machinery under consideration was importer against the irrevocable Letter of Credit established before 1-4-1999. Terms of payment as endorsed on invoice are D/P (Documents against Payment). Hence, shipment was not covered under Para 1.5 of the Policy. It is irrelevant whether Purchase Order was placed before the restrictions on import were imposed. 8. As per Para 15.15 of the Handbook of Procedures (Volume-1) the date of shipment/despatch for the purpose of import is the date affixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Sea Act, 1925] provide for two dates, one for the date of issue of the B/L when the goods were entrusted with the carrier and another date of actual shipment by placing the goods on board the vessel as contemplated under Rule 7, it is the date of actual shipment, that is required to be taken especially when the provisions of Policy are to be read, where the validity is to be determined with reference to the date of actual shipment. This judgment has been followed in subsequent cases also. In view of the above, I held that the date of B/L for OS/MAA-04075C is 14-4-99 and for DC/FCLMAA/44459 is 4-4-99 and, therefore, goods are liable for confiscation, as being imported without specific import licence. 10. Second question is whether i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redeem the goods to the importer on payment of a fine of Rs. 6,12,000/- (Rupees six lakhs twelve thousand only). I also impose a penalty of Rs. 60,000/- (Rupees sixty thousand only), (sic) 1962, on the importer. 3. We have heard ld. Counsel Shri S. Murugappan and Shri A. Jayachandran, ld. DR for the respondent. 4. Ld. Counsel reiterated the stand taken by the party before the Commissioner. He pleaded that for taking a lenient view, in view of the fact that there was no contravention with intention to contravene the provisions of the policy. 5. Ld. DR contended that the department had collected evidence from the steamer agent, who clearly admitted manipulation in the date of Bill of Lading. He pointed out that appellants had not cho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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