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TMI Blog2007 (4) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Vishvanath Shipping Agencies and filled all the details in the name of M/s. Fashions Variations as an importer and endorsed the same under his signature. He personally took the Bill of Entry to Nhava Sheva Customs for clearance of imported goods and later destroyed all documents relating to imports till date, including copies of assessed and duty paid Bill of Entry, etc. investigation revealed that M/s. Marine Container Services Pvt. Ltd., a shipping agent who arranged the transport of the shipment from Rotterdam to Nhava Sheva Port, had submitted the copy of import manifest dated 14-9-2000 received by them via E-mail from the load-port agent from which the import General Manifest was prepared. In the manifest, the entry regarding descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Marine Container Services Pvt. Ltd. and Shri Achyut M/s. Pednekar, Assistant Manager submits that their clients during investigation made by the Customs on 17-10-2000 came to know, the change in description of 710 cartons of cigarettes to assorted super market items in the original Bill of Lading and they immediately wrote to load port seeking their clarification regarding variation in goods freight manifest and original Bill of Lading. Reply was received via E-mail on 18-10-2000, wherein it was stated that the changes in the Bill of Lading was made to prevent pilferage of containers contents. It was submitted that the change in description of goods in original Bill of Lading was made by load port agent without knowledge of Marine Container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made by the importer and clearance of cigarettes without payment of appropriate duty. The documents like manifest and Bill of Entry were submitted to the Customs and therefore they ought to have noticed the variation in description between two documents which they did not do. However, the Customs Officers have not been charged with aiding and abetting of illegal clearance of cigarettes. Similarly Shri Achyut M. Pednekar has nowhere in his statement stated that he noticed the variation yet did not brought it to the notice of the superior officer of the Customs. All that he stated was that he did verify the Bill of Lading with reference to IGM, etc. but failed to notice/verify the variation in the description. This cannot be sufficient to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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