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TMI Blog2007 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... iling endorsement of the copies of the declaration as required under rule 211A(6) of the West Bengal Sales Tax Rules, 1995. (a) undisputedly the applicant being a customs clearing and forwarding agent appointed by importer after clearing from Haldia port handed over the consignments to the local transporter, Ispat Carriers Pvt. Ltd., for carriage from Haldia in West Bengal to Jamshedpur, outside West Bengal and subsequently the importer confirmed receipt of the consignment. (b) The applicant received notice in form 45A from the respondent No. 1 Assistant Commissioner of Commercial Taxes, Kharagpur Range in connection with the T.D. Case No. 21/TD/HDCP/B/KGPR/02-03 intimating imposition of penalty of Rs. 2,52,500 for contravention of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Whether the impugned orders of penalty are liable to be set aside. (a) The impugned notice were in standard form 45A under rule 227A(6) of the 1995 Rules intimating imposition of penalty with reference to particular transit declaration for contravention of the provision of section 68 of the WBST Act. The rule 211A(1) of the WBST Rules, 1995 provides, Whether any consignment of goods other than those referred to in the Explanation to sub-rule (1), or in sub-rule (2), of rule 210 despatched from any place outside West Bengal reaches a railway station, port, airport or post office in West Bengal and such consignment of goods is bound for any destination outside West Bengal, any person shall, before taking delivery of such goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the Bench of the CEGAT in the case Collector of Customs v. Sahni International reported in [1993] 67 ELT 206 (Tri-Delhi), argued that after clearance of the goods of the importer and handing over the same to the importer's authorized carrier, the applicant absolved of his responsibility as agent of the importer and as such the applicant customs clearing agent was not the proper person to be served with the notice in form 45A. The section 45 sub-section (1) of the Customs Act, 1962 provides, save as otherwise provided in any law for the time being in force, all imported goods, unloaded in a customs area shall remain in the custody of such person as may be approved by the (Commissioner of Customs) until they are cleared for home con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , retain one copy of such endorsed declaration and return the other copy of it to the person transporting such goods for onward movement to the place of destination outside West Bengal after recording in a register the particulars given in the endorsed declaration and other connected documents and also the particulars of transshipment of the goods, if any, in West Bengal. The duties imposed under the provisions of sub-rule (3) to (6) of the rule 211A of the WBST Rules, 1995 are the duties of the person who made, the declaration under the rule 211A(1) in his own capacity and not in the capacity of his being agent of the importer. His duty for payment of the customs duty under the Customs Act ceases with the clearing of the goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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