9911796707
TMI Blog2002 (5) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... the custodian under Section 45 of the act of imported diamonds at the ground floor of Hira Bourse at Surat. It has also been appointed as custodian of the export cargo diamond jewellery and other export cargo in the inland container depot (ICD) at Sachin. One of the conditions of these appointments contained in the letters issued by the Commissioner, is that the custodian will bear the cost of the customs staff posted at the container depot. It appears that the appellant did not pay the amounts in question within time limit regard at either of these places. It resulted in issue of notices for demand of interest. In the orders impugned in these appeals, the Commissioner has given the appellants time to pay the amount in instalments and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods. Sub section (3) renders such a person liable to pay duty on imported goods which are pilfered while they were in the custody. Neither this section, nor any of the other provisions of the Act however provides for recovery of any sum from such a person by the Commissioner or his subordinate officer. Neither Section 156, nor Section 157 which provide respectively for Central Government to make rules and the Board to make regulations to carry out the provisions of the Act, provides for promulgation of any such rule or regulation. Nor it is contended that rules have been promulgated although it is claimed that circulars have been issued by the Board with regard to appointment of such custodian. 6. The charges with which we are concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner has passed is not a decision or an order as an adjudicating authority under the Customs Act, 1962. The fact that his order is passed in connection with or impinges upon the appellant having custody of the goods is not relevant. The Commissioner, in his capacity as such Commissioner, may be concerned with management of a port and participate in various matters relating to its functioning. In exercise of these functions, he is not guided by the provisions of the Customs Act, 1962. The Circular 128/95 of the Board issued contained guidelines for appointment of custodians for imported cargo. This however, is not issued under the provisions of that act. This is evidently issued by the Board in its administrative capacity and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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