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TMI Blog2022 (3) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, as he has not done or committed any act which would render the goods reliable to confiscation. The conduct of the Appellant is also dubious, and not clean. In spite of having knowledge that the goods dispatched by the Shipper vide aforementioned Bill of Lading, being not as per order and containing counterfeit goods, being a regular importer it was his duty to cooperate with Customs and inform suo moto regarding the nature of the goods dispatched by the Shipper, and also of his intention of having abandoned the same goods. The goods were lying in the port after unloading by the shipping line for about three months, and neither the Appellant had filed any Bill of Entry nor had given any intimation of his decision to abandon the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 108 of the Customs Act, 1962 (hereinafter referred to as the Act ), inter alia, admitted that the shoes of reputed brands like NIKE, ADIDAS, REEBOK and PUMA were supplied by the supplier without any order and he has not made payment for the same as the supplier has given him credit for 180 days . Thereafter, letters were issued to the Right holders of the reputed brads and they confirmed that the branded shoes were actually counterfeit goods and were in violation of the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 (hereinafter referred to as the Rules ). Summons were issued to the appellant for joining investigation thrice but he failed to appear. The impugned goods were held as prohibited under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports did not join investigation and failed to appear in spite of three summons. Thus, the malafide on the part of the Appellant (Importer) was established. It was also held that mere non-filing of Bill of Entry would not absolve the Appellant of his wrong doings. The Appellant did not suo moto come forward to inform the Customs about the mis-declaration. Thus it appeared that the Appellant (Importer) was hand in gloves with the Shipper. Accordingly, he was pleased to reject the Appeal. 5. Being aggrieved, the Appellant is in Appeal before this Tribunal. Learned Counsel Ms. Reena Rawat appeared for the Appellant, inter alia urges that the Appellant had visited China in the month of March, 2014 and had placed order for unbranded men s sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted brands for which he had not placed order, also informed that he has not made any pyment so far, as shipper extended credit for 180 days. It is further urged that this Appellant is not the Importer as defined in the Section 2(26) of the Customs Act, which defines an importer in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself ought to be the importer. Admittedly, this Appellant had not filed any Bill of Entry for the goods under dispute. Further, relies on the Ruling of this Tribunal in the case of Nalin Z. Mehta vs. Commissioner of Customs, Ahmedabad [2014 (303) E.L.T 267 (Tri.-Ahmd) where it has been held-where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails relying on the impugned order, no particular Section has been identified, which have been violated. 7. It is further urged that the penalty provision under Section 117 is applicable in case any person contravenes any provisions of the Customs Act or abets any such contravention or who fails to comply with any provisions of Customs Act, with which it was his duty to comply, and where not express penalty is elsewhere provided for such contravention or failure. Evidently, the Appellant had abandoned the title to the goods by not filing any Bill of Entry. Accordingly, she prays for allowing the Appeal. 8. Learned Authorised Representative for Revenue Mr. Pradeep Gupta relies on the impugned order. 9. Having considered rival conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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