9911796707
TMI Blog2005 (8) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... oked. 2. Brief factual background relevant is that a Bill of Entry dated 12-2-2001 by the importer M/s. S.B. Impex was filed declaring the same as Sodium Bicarbonate, where the appellants were the Custom House Agent. The goods were examined and thereafter allowed clearance. Subsequent to this clearance, during the search of the godown, 921 bags were seized in a warehouse outside the town, by the officers, on an allegation that the description on the same shown was Titanium Dioxide , which were said to have been cleared on the above said Bill of Entry filed by M/s. S.B. Impex. Show Cause Notice dated 27-3-2002 came to be issued by the Commissioner, consequent to the enquiries made. This Show Cause Notice did not make any allegation agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-company. Even though there was an alert issued with respect to M/s. S.B. Impex, this Bill of Entry was processed by the Customs Officers and the goods were allowed clearance, without any hindrance or and objection being found by the scrutinizing Appraisers in the Custom House and the Examining Shed Appraisers in the Docks. The goods were declared as Sodium Bicarbonate and no marks or labels or consignment tags of Titanium Dioxide as subsequently seized in the go down premises were observed by the Shed staff. There is no allegation of any collusion between the Shed staff and the CHA company, the appellant herein. The CHALR 1984 by definition provided that the agency gets over on complete delivery of the goods, after payment and requisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the clearance of misdeclared goods and there is no positive actus reus on part of the CHA to have the goods cleared knowingly, which are otherwise liable to confiscation, we would not uphold the cancellation of the licence and forfeiture of the security amount deposited by the CHA under CHALR 1984 as arrived by the ld. Commissioner. (e) From the Panchnama made at the Bhiwandi godown, where 921 bags were found to contain Titanium Dioxide, which were found, there was no indication of the Bill of Entry numbers and other material which could be indicating the goods to be linked to Bill of Entry handled by the CHA. In this case, the entire transportation was arranged by the importers/their representatives Ex-Docks. The detailed investig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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