9911796707
TMI Blog2004 (2) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected appeal filed by the appellants/assessees. 2. Appearing on behalf of the appellants ld. Counsel Shri R. Ganeshan submits that they were not allowed to take the imported cargo as ship stores directly to the vessel which was ready to sail to a foreign country. Therefore, by way of compulsion the katcha Bills of Entry which were filed by them were regularised and they had to pay the duty on the cargo which was meant for crew and passengers in the vessel. The CHA had rushed to the Harbour Port to hand over the ship stores to the vessel. Even the departure of the vessel was delayed by half an hour because of the formalities, though no customs authorities could be contacted and no records could be maintained with the customs authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence. Whereas in the instant case the E-mail has been sent by the Manager of the Vessel from the ship, only, on internet and such evidence by mentioning the name of the sender and the receiver and the contents fully known should be accepted as evidence argued the ld. Counsel. He further submitted that the same Manager (Port Operations), Holland Americaline has sent a certificate that 8 pkgs. containing 94 kgs. ship stores/fresh strawberries imported from Singapore and 1 plt. Containing 345 kgs. of ship stores/Frozen Dover Sole (fish) imported from Amsterdam under AWB No. 61892455344, dated 1-3-2000 and AWB No. 05764200500, dated 1-3-2000 respectively. They were received by the Master of the Vessel M.V. Rottardam as ship stores during her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be sustained. As regards the judgments relied by ld. Counsel, he submits that the facts in these cases were that the department wanted to enhance the value of the imported goods on the basis of the E-mail copy received in which the names and addresses of the sender was blocked out and the address of the person sending quotation was also not made known, such evidences were held to be not admissible to charges of undervaluation by the department. Since the facts in both the judgments are different from the facts of the present case, these judgments are not relevant to the issue involved and are not applicable. He, therefore, submitted that the appeal may be rejected by upholding the decision of the Commissioner (Appeals). 4. I have c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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