9911796707
TMI Blog2004 (9) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... rough the record. From the record, it is evident that the goods in question (Nylon fabrics) were imported by the appellant firm. M/s. Shree Shyam Overseas, Delhi from M/s. Show Best Corporation, Taipei, Taiwan, through the port of Calcutta, where the Bill of Entry was submitted and the goods were accordingly cleared from that port, by the Customs authorities. After the clearance of the goods, the firm handed over the same to the Transport Company, M/s. Shri Karni Transport Company, Calcutta, for onward transportation to Delhi. On the way near Varanasi, the truck carrying the goods, was intercepted by the Customs Preventive Officers and the goods were seized on the ground that the quantity of the goods was more than what was mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s authorities at Calcutta Port. In case of any discrepancy in the quantity imported and declared in the relevant documents, and non-presence of the marking and nos. on the goods, no absolute confiscation could be ordered as has been done through the impugned order by the adjudicating authority. The adjudicating authority was duty bound to give option to the appellant-company to get the goods redeemed by fixing the redemption fine, keeping in view the duty amount involved on the differential quantity of the goods. But neither such an option was given by him, nor he determined the evasion of duty involved on the differential quantity of the goods. 6. The adjudicating authority has also imposed a penalty of Rs. 5 lakhs on Shri Siddhartha Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bill of entry. Therefore, under these circumstances, the Customs House Agent could not be penalised and as such penalty against the Custom House agent is set aside. 8. The imposition of penalty of Rs. 25,000/- on Shri Harjeet Singh, owner of the truck is also not justifiable as he was not accompanying the truck at that time. The Transport Company booked the goods at the instance of the importer. Shri Harjeet Singh, owner of the truck had no personal relations with the importer. Therefore, penalty against him is also set aside. 9. For facts and circumstances detailed above, the confiscation of the truck also could not be ordered as there is no evidence on the record to suggest if the driver of the truck or the Transport Company, knew ..... X X X X Extracts X X X X X X X X Extracts X X X X
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