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TMI Blog2016 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petition by the respondent are that respondent had by commercial invoice dated 25.05.2014 placed an order of Polyester Quilt Covers, 100% Polyester Bed Sheet set of three pieces PVC pack for which 100% payment was made in advance. Another order was placed vide invoice dated 30.05.2014 for Polyester Quilt Covers. On arrival of the goods, the respondent filed bill of entry No. 6097566 dated 15.07.2014 and bill entry No. 6095764 also dated 15.7.2014. However, the goods were not cleared and were detained by the DRI officers after conducting an examination on 25.07.2014. 3. The respondent states that on 04.08.2014 a detailed representation was sent to the Additional Director General-DZU, Delhi pointing out that the imported goods were covered and used as quilt covers as they had been assembled by sewing and the three sides were closed whereas one side was kept open for filling up. A request was made for release of the goods. Another firm had sent a similar sample of goods to the Textile Committee (Government of India, Ministry of Textiles). The Textile Committee in its report dated 25.08.2014 stated that the type of sample be classified as "polyester woven printed quilt case". D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uilt Covers in running length of printed fabric which had been folded at mid length and having loose stitching on two sides, 214 cartons of 100% Polyester Bed Sheets-three pieces packs, Bed Sheet(with 2 pillow covers) and 298 bales respectively made of HDPE bags. The bales were found to contain bundles of polyester woven fabric sheets which were folded at mid length and having loose stitching on two sides and the same had been declared as polyester quilt covers. Hence, it was the case of the appellant that the respondent had categorized the goods as 'made up' and not textile. Regarding the consignment in dispute, an opinion was sought from AEPC, a nodal agency sponsored by Ministry of Textile, Government of India. The three member committee formed by AEPC tendered its opinion that the samples of the so called quilt covers/quilt shells are articles which actually fall under the category of upholstery fabrics. A second set of sample was submitted to the Textile Committee. On a conjoint reading of the reports, it is urged that the quilt covers/quilt shells were made of polyester fabric which were basically two kinds of fabrics i.e. Polyester Woven Fabric and Polyester Knitted Fabric. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e "to his agents" as stated as one of the modes of service in Section 153(a) was deleted. Based on the said amendment, the order concludes that the legislature had consciously done away with service of order or decision or summons or notice on an agent or customs agent who operates under a special contract with an importer or exporter and that an agent or customs agent would not be authorized to receive show cause notice. Reliance was also placed on Regulation 2 (c) and 11 (a) of the Customs Brokers Licensing Regulations, 2013 to cull out the scope of duties of a customs agent. Based on the said Regulations, the order holds that it is no part of the usual and ordinary duty of a customs agent to accept service of orders, summons, decision or notices issued by the customs authorities. In a specific case, the importer or the exporter can issue an authority to do so but no such authority factually exists in the present case nor the appellant sought production of any such authority. In view of this, the impugned order granted relief to the respondent in terms of prayer A and B i.e. quashed the order dated 23.01.2015 and directed release of the concerned goods imported by the bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding six months." Hence, Commissioner of Customs can extend the period of seizure of goods for a period of six months, beyond the initial period of six months. 13. Section 153 of the Act deals with the service. Section 153 reads as follows: "153. Service of order, decision, etc.-Any order or decision passed or any summons or notice issued under this Act, shall be served,- (a) by tendering the order, decision, summons or notice or sending it by registered post or by such courier as may be approved by Commissioner of Customs (b) if the order, decision, summons of notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house." 14. Hence, a notice issued under the Act can be served by sending it by registered post or by approved courier and if for some reason, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A (1) and (2) of the Act read as follows: "146A. Appearance by authorized representative.- (1) Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative. (2) For the purpose of this section, "authorised representative" means a person authorised referred to in sub-section (1) to appear on this behalf, being- (a) his relative or regular employee; or (b) a custom broker licensed under section 146; or (c) any legal practitioner who is entitled to practise in any civil court in India; or (d) any person who has acquired such qualifications as the Central Government may specify by rules made in this behalf. 19. Similarly, Section 147 of the Act provides for liability of principal and agent. Section 147 (1) provides that where the Act requires anything to be done by the owner/importer/exporter, the same may be done by his agent. 20. The Section dealing with the functions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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