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2012 (10) TMI 311

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..... he tacit authorisation of the importers M/s. Nelcast Ltd., to deal with the goods for Customs clearance purposes. It is also clear that M/s. Nelcast Ltd., did not take any action to receive the impugned goods in their own premises and to re-export the same within the required six month period. After giving the required documents and bonds, they cannot claim to be unaware of the clearance of the impugned goods from the Customs. Even after a lapse of nearly a year, they are seen to be threatening the suppliers and M/s. DAMCO that the latter should not attempt to re-export the cargo even though they themselves had executed the Customs bond to re-export the cargo within six months - Strangely the Customs authorities have not taken any action ag .....

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..... ions of M/s. DAMCO and ultimately, the goods were handed over to another CHA, as instructed by M/s. DAMCO. The appellants have not done anything illegal and they have been paid for their legal services only. 3. The learned advocate states that no action has been taken against the importers or M/s. DAMCO or in respect of the impugned goods, which has since been exported. Under such circumstances, there is no justification for taking any penal action against the appellants. 4. The learned DR states that the appellants did not have an authorisation from the actual importers and the importers have complained to the Customs that even after the impugned goods were imported and cleared from Customs, the same were not given to them. She does no .....

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..... they cannot claim to be unaware of the clearance of the impugned goods from the Customs. Even after a lapse of nearly a year, they are seen to be threatening the suppliers and M/s. DAMCO that the latter should not attempt to re-export the cargo even though they themselves had executed the Customs bond to re-export the cargo within six months. If anyone, it is the importers, whose bona fides are in doubt. Strangely the Customs authorities have not taken any action against the importers but have acted against the appellant-CHA in this case, without there being sufficient reason for such action. 7. As such, the impugned order cannot be sustained and the same is set aside and the appeal is allowed. (Dictated and pronounced in open court) - .....

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