9911796707
TMI Blog2004 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... . Order of cancellation was issued because of the purported involvement of the applicant in the evasion of customs duty of over Rs. 2 crores. The order has noted that the appellant had acted collusively with certain importers in getting 16 consignments of engineering ship stores imported, warehoused and then clearing them duty free, as though they were for supply to Indian Navy, even as those stores were actually diverted to the market (SAIL). The findings against the appellant are that it did not have proper authorisation to handle the imports; it did not verify before filing ex-bond shipping bills as to whether the goods belonged to the Navy; it failed to keep track of the stores until delivery to Navy, instead, it had only handed over th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other papers had been prepared or filed by the appellant, the Custom authorities themselves could have refused to assess the shipping bills in the absence of proper indents. With regard to the allegation of ensuring that the goods reached Navy, it is being submitted that the appellant, as a clearing agent had no such responsibility and, in fact, it was entirely the responsibility of the Customs officers to escort the goods from the bond and to see that the goods were placed on board the vessel. With regard to handing over of the shipping bills, the submission is that the shipping bills were handed over only to importers and no agent could be found fault with for parting with the documents to his principal. Learned Counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad handed over the shipping documents to Mr. Bhavesh Gandhi who was a partner of the importing firm. An agent cannot be faulted for returning the documents to his principal. On the question of responsibility to ensure that the stores are delivered to the correct party, the position as stated in the Customs Preventive Manual is that a Preventive Officer will supervise the removal of the goods from the warehouse and escort the same for shipment - The Preventive Officer also should escort the goods to the docks and leave them in the charge of the sectional officer who should supervise the shipment and make an endorsement to that effect. The Manual also states that the Superintendent shall verify that the necessary conditions for exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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