9911796707
TMI Blog2005 (6) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter failed to retire documents and to make payment to the bank and failed to fake delivery of the goods which were therefore shifted to customs bonded warehouse. 2. We have heard both sides. 3. We find that the adjudicating authority has recorded detailed findings as to why the appellants request cannot be entertained, as under :- From the facts on record., it is evident that the goods, in question, were shipped from XINGANG, CHINA vide bill of lading No. ClSNNSA 300407 dated 21-6-2002, to Nhava Sheva, India. The B/L mentions following details : Issued by M/s. CHINA SHIPPING CONTAINER LINKS CO. LTD. (1) Shipper : Shanxi Dimine International Trading Co. Ltd. 110, Narth Taoyuan Road, Taiyuan Shanxi, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F CTSNNSA 300407 as flws : MARSINA ENTERPRISES, GALA NO. 3, PLOT NO. B , HOUSE NO. 1587, S NO. 287/26, DHANU, THANE 401402 Pl correct the m/f ur end and release cargo to once against the O B/L showing Megabyte International Pte. Ltd., 60 Albert Street, 10-09, Singapore 189 969 as ntg. Besides pls collect all charges from these amendment at your end Na Liwei China Shipping ----------- (ii) The Steamer Agents, M/s. Merchant Shipping Services Pvt. Ltd. issued a letter dated 16th August, 2002 to the Manager, Punjab Conware, Jawaharlal Nehru Port Trust (custodians) which is reproduced below : Customs Examination Order Dated 16th Aug. 2002 To The Manager Punjab Conware, JNPT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of goods : 4 x 20 FL CONTRE STC 3520 Bags of 88.704 MTs Citric Acid BP 93-99.5% MIN For Merchant Shipping Services Pvt. Ltd. - Sd- As Agents only (iv) A copy of the Original Bill of Lading No. CTSNNSA 300407, which is on record, shows the following endorsement on the reverse side : Play/Deliver to the order of Megabytes International Pvt. Ltd. For BANK OF INDIA Manager DELIVERY TO THE ORDER OF MARSINA ENTERPRISES MEGABYTES INTERNATIONAL PTE. LTD. authorised signatory FOR MARSINA ENTERPRISES - sd- Auth. Sign. CHA 11/319 P. CAWASJI CO IDA Mansion 18 Vaju Kotak Marg Bombay 400 001 For P. CAWASJI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign supplier may not have been a pre-condition for delivery of the goods and the original documents might have reached the Indian importer by some other means may be directly from the suppliers. However, I would refrain from making any categorical observation as to how the original bill of lading was produced to the steamer agents who issued the delivery order in favour of the importers M/s. Marsina Enterprises and the circumstances leading to the delivery of the goods. Since a delivery order was issued by the agents and the custodians allowed the delivery of the said goods on the basis of the said documents, there remains no scope to doubt these exchange of documents and consequently the ownership of the goods. On the particular issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o noted the serious objection of the importers to the re-export request, under cover of their letter dated 24-11-2003. He has also noted that the DRI had already found that the importers were non-existent, that they had imported various goods duty free against advance licences obtained and had diverted them into the local market for sale, thus rendering the goods liable to confiscation under Section 111(o) and that in the present case also, the goods were originally intended to be cleared against the advance licences and it was only after commencement of investigation by the DRI that the goods were warehoused and advance licence details sought to be utilised were struck down. On this basis, he has held that the goods although not yet cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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