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2004 (5) TMI 505

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..... t Special Economic Zone, Falta, manufacture and export leather goods and leather items of various kinds; that they also procure goods from the Domestic Tariff Area and export the same; that on 15-1-2003 their representative Shri N.K. Maitra received a phone call from Mr. Farid Jamal of M/s. S.N.M. Clearing Agency who informed that two containers belonging to the Appellants have been seized at the Customs Port; that as they had not authorised M/s. S.N.M. Clearing Agency for export nor had filed any Shipping Bill they were astonished to receive the information; that during the course of search of residential and official premises they came to know that search was effected in respect of goods seized at the port in respect of shipping bills and .....

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..... executed prior to 4-4-2003; that under the Customs House Agent Regulation, the CHA is required to obtain an authorisation for effecting any export which is lacking in the present matter; that out of the 13 shipping bills 10 shipping bills have not been signed by the Appellants; that one shipping bill is bearing stamp without any signature and in remaining two shipping bills though the signatures are there but they are not of the Appellants. He, further, contended that seizure of the export goods under Section 10 of the Customs means goods which are to be taken outside India to a place outside Inland exporter in relation to any goods at any time between their entry for export and the time and their exporter includes any owner or any person h .....

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..... permissible under law; that the processing of the shipping bill by the Customs Authorities itself shows that the first stage of proceedings for export was illegal and goods should have not been allowed to be entered into Port without lawful documents of Shipping Bills. Finally he submitted that the impugned goods should not have been seized; that assuming the goods could have been seized, in terms of paragraph 4.2a of the Exim Policy the seizure is required to be lifted within a period of 7 days; that their goods have unnecessarily been seized to prevent them from exporting the same; that it is nothing but a calculated device of the trade competitors to grab the overseas market by preventing them from exporting the goods. 3. Countering th .....

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..... partment can continue with their investigation and proceeds with the matter in accordance with the law; that they are only requesting for release of the goods with the intention of fulfilling their export obligations. 4. We have considered the submissions of both the sides. In the present proceedings before us the only issue involved is whether the goods under seizure can be released to the Appellants on provisional basis or not. We observe that the goods were seized in the month of November, 2003 and 6 months are going to expire since the seizure of the goods by the Customs. It has been contended by the Appellants that these goods are meant for export and their foreign customer is pressing hard for the supply of the goods and is threaten .....

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