9911796707
TMI Blog2011 (6) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... peal allowed on merit. - C/553/2005 with C/Misc/718/09, C/287/2006 with C/Misc/315/08 - C/256-257/2011(PB) - Dated:- 20-6-2011 - Mr.M.V.Ravindran, Mr.M.Veeraiyan JJ. Present for the Appellant: Ms.Reena Khair, Advocate and vice versa Present for the Respondent: Shri Amirsh Jain, SDR and vice versa PER: M.VEERAIYAN 1.1 Appeal No.C/553/05 is by M/s. Shiwaliya Spinning Weaving Mills (P) Ltd. against the order of the Commissioner No. 18/Cus/2005 dt.16.3.05. 1.2 Appeal No.287/06 is by the department against very same order of the Commissioner seeking imposition of redemption fine on goods held liable to confiscation. 1.3 Miscellaneous application No.718 of 09 is for introduction of additional evidence in the form of certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in the invoices and packing list were found to be lower than the gross weight declared on the related bills of lading. A show cause notice dt.8.5.2000 was issued proposing confiscation of the goods under Section 111(m) and proposing demand of differential duty of Rs.1,76,95,854/- alongwith interest and proposing imposition of penalty. Show cause notice was contested by the appellant and the Commissioner passed the following order: ORDER Having regard to the foregoing discussions, I pass the following order:- (i) I hold that the Acrylic staple fibre weighing 433236.3 Kgs valued at Rs.21000447/- found in excess of declared weight in the 21 Bills of Entry in question, is liable to confiscation under Section 111 (m) of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified. (b) The weighment slips have been countersigned by the officers of customs. A certificate from the Warehousing Corporation has also been produced stating that a customs officer is posted at the warehouse, and he used to sign to confirm weighment of material in the CFS. (c) There is, even otherwise, no reason to doubt the correctness of the weighment slips of Punjab State Warehousing Corporation. It must be presumed that the goods were weighed and the slips are correct. If there was any doubt regarding the genuineness of the weighment, the officers of the warehousing corporation, ought to have been examined by the Commissioner. (d) The duty is on an ad valorem basis. The appellants have made the payment through the Bank. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per records all the containers mentioned in the Bills of Lading had been carried directly from Bangkok to the Indian Port via Singapore with seals in tact and without touching the Taiwan Port. (b) The number of containers, number of bales loaded in each container relevant container numbers declared on the Bills of Entry are tallying with relevant entries declared on the related Bills of Lading. (c) As per investigations conducted, the gross weight of the goods mentioned in the Bills of Lading refers to the gross weight of the cargo (Acrylic Staple Fibre) and the gross weight of the cargo declared in the cargo declaration made in the IGM/SMTPs filed by both the Shipping Lines with Customs at the Port of import tallies with the gross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing duty and deposited Rs.78,71,421/- during investigation before issuance of show cause notice dated 31.3.2000. In case of Bills of Entry mentioned at Sr.No.7 to 21 while summing up the individual gross weight of all bales, the resultant gross weight arrived at tallies with the gross weight of goods mentioned in the relevant Bill of Lading. Thus, the total gross weight/net weight mentioned in the packing lists filed alongwith the Bills of Entry is deliberately mentioned less to evade Customs Duty. (g) In view of the above, it is evident from the facts of the case that the appellant have mis-declared the weight of imported goods in the Bills of Entry fraudulently by filing the manipulated invoice and relevant packing list with intention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llied. Whether gross weights in these documents referred to weight of the consignments together with the weight of containers or referred to only gross weights of the consignments without the weights of containers has not been looked into. The records indicate that the imported consignments acyclic fibre were ordered by weight and they were also packed in suitable packing materials. In respect of the consignments acrylic fibres before being put into containers also, there is a concept of gross weight and net weight. The foreign based supplier has also clarified/certified that they supplied the goods corresponding to weight mentioned in the bills of entry/packing lists. 8.3. There is also no evidence that any payments have been made in exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
