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TMI Blog2008 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 4-3-2000. 2. Heard Shri C. Lama, the ld. J.D.R. on behalf of the appellants and perused the records. None appeared on behalf of the Respondents. 3. The brief facts of the case are that the Officers of Central Intelligence Unit (C.I.U.), Air Cargo Complex, Mumbai intercepted one consignment of seven packages which arrived from Hong Kong by Swiss Air Flight SR-7037, dated 7-9-1999 vide Airway Bill No. 085 6220 3083 dated 3-9-1999 showing consignor as Y.M. Chan, Baccarat Hotel, Chatttoam Road, Kowloon and consignee as M/s. Mallik Enterprises, 87, Pak Block. Allama Iqbal Town Lahore (Pakistan). This consignment was declared to contain Blotting Paper . 4. Detailed examination of the said consignment resulted in the recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted consignee M/s. Sana Trading Co., Karachi, stating that M/s. World Wide Travels, Hong Kong, on 3-9-1999 shipped one consignment deemed to contain blotting papers pertaining to M/s. Mallik Enterprises, Lahore; that M/s. World Wide Travels found that the packages loaded in the said shipment did not pertain to the concerned consignee and that the consignment of Blotting Paper is still lying in his client s office for shipment to M/s. Mallik Enterprises, Lahore; that the consignment under seizure was actually meant for M/s. Sana Trading Co., Karachi. 8. It was further stated in his letter that after learning their mistake they have intimated M/s. Swiss Air office at Hong Kong on 8-9-1999 for necessary amendment in the name and address of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner on the ground that once proceedings had been dropped, it was for the owner of the goods to deal with it regarding its destination at the time of re-export and the goods were allowed to be taken in person to Hong Kong. Therefore, the order was implemented. 14. In the subject case, we find that the goods were found to be mis-declared as Blotting Paper . However, subsequent to seizure, the forwarders M/s. World Wide Travels and also the purported consignor/consignee M/s. Sana Trading Co. requested for amendments not only for the change of consignee viz. from M/s. Mallik Enterprises to M/s. Sana Trading Co. but also for change of description of goods, that too after a considerable time. 15. The description was sought to be amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnments and that any substitution replacement of the contents could very well be effected in the cargo godown of transferee airline also (viz. Pakistan Airlines in this case). 19. The Commissioner has ignored all the aforesaid discrepancies and he disregarded the observations of the Supreme Court in the case of Collector of Customs, Madras v. D. Bhoormal reported in 1983 (13) E.L.T. 1546 (S.C.), which are as under : The prosecution is not required to prove its case with mathematical precision, but what is required is that establishment of such a degree of probabi-lity that a prudent man may on its basis believe in the existence of the facts in issue. Further, the scope of reasonable belief leading to the seizure under Customs Act, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bringing into India from outside India and it includes import of goods for commence as well as transit across the country, which is consistent with the principle of international laws and is in accordance with international conventions. 22. Since the goods were misdeclared in the manifest and the covering Airway Bill, we hold that the same are liable to confiscation under Section 111(d) and 111(f) of the Customs Act, 1962. However, since the goods have been transhipped to Hong Kong, consequent upon the dropping of the proceedings by the Commissioner and hence are not available for confiscation, the redemption fine cannot be imposed in the facts and circumstances of the case. There is no proposal in the show cause notice for the impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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