9911796707
TMI Blog1983 (4) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... l to ascertain and determine the money value of the imported goods which have been lost or destroyed from the possession and custody of the Customs authorities. The appellant may take appropriate proceedings for determination of the damages and for recovery of the same in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X ..... uted that 58 bales of the goods in question had been received, nor is there any dispute that the entire goods had been confiscated under the Act. Section 45 of the Act provides :- "45. Restriction on custody and removal of imported goods. - (1) Save as otherwise provided in any law for the time being force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Collector of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, - (a) shall keep a record of such goods and send a copy thereof to the proper officer; (b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer." Under Section 47, provision for clearance of the goods for home consumption is made. Section 49 makes provision for storage of imported goods in warehouse pending clearance but such stor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... left open to be dealt with by the Tribunal, we do not propose to refer to this decision at any length. The Tribunal would give reasonable opportunity to the appellants as also the two respondents in the matter of adjudication of this aspect of the dispute. In case, the goods are not finally traceable and the liability to account for the goods is fixed in the hands of one or both of the respondents, the Tribunal would do well to examine and decide what amount of compensation in lieu of the goods should be payable to the appellants. This should be done within three months from today. Costs to be in the discretion of the Tribunal. [Judgment per : B.C. Ray, J.]. - This appeal under Section 130-E of the Customs Act, 1962 is against the judgment and order No. 434/84-D dated 31st July, 1984 of the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi whereby the Appellate Tribunal directed the release of the imported woollen rags to the appellant on payment of customs and other related duties, under T.I. 63.02, with countervailing duty as leviable under corresponding entry in the Central Excise Tariff. It was also directed by the said order that the appellant will have to compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t only 6 to 10% and acrylic fibre contents in the rags were about 60 to 70% besides other synthetic fibres. It appeared to the Customs authorities that the imported rags were acrylic rags and not woollen rags. A show-cause notice was issued to the appellant on 2-1-1980 that the goods imported were in contravention of clause 3(1) of Imports (Control) Order, 1955 as amended read with Section 3 of the Imports and Exports (Control) Act, 1947 as amended and calling upon the appellant to show cause why the goods (58 bales of woollen rags) be not confiscated under Section 111(d) and 111 (m) read with Section 11 of the Customs Act, 1962 and why penalty be not imposed under Section 112 of the Customs Act, 1962. The Collector of Customs after considering the reply of the appellant and hearing both the appellant and the STC confiscated the aforesaid goods under Section 111(d) and 111 (m) of the Customs Act, 1962. In lieu of confiscation, the appellant was given the option under Section 125 to clear the goods on payment of redemption fine of Rs. 50,000/- within one month from the date of receipt of the order or any other period that may be extended on sufficient cause being shown. The Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it is said to have been served, but there is no appearance on behalf of the Port Trust. Mr. Salve suggest that steps should be taken first to trace the goods. The Petitioner would pay the duty as demanded and take delivery of the materials. The matter be listed on 23rd January, 1987, and the Port Trust may be again notified of this date, so that further orders may be passed. The Port Trust will disclose the Court the location of the goods." In accordance with the directions contained in the said order the Port Trust Authorities in their counter-affidavit sworn by one Girindra Bhuson Chakraborty, the Commercial Supervisor, Calcutta Port Trust on 18-3-1987 specifically averred that out of 58 bales only 45 bales were landed and 13 bales were landed short. It was also further averred in the said affidavit that the appellant did not take steps to remove the goods from the Port areas and according to the Notification No.G.S.R. 32-F dated 1st February, 1975 issued by the Government of India, Ministry of Shipping and Transport under Section 126 read with Sections 42 and 43 of the Major Port Trusts Act, 1963, no responsibility shall attach to the Board after expiry of a period of seven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d submitted on behalf of the Customs authorities that the value of the imported goods cannot be determined in this appeal by this Court as it requires consideration of facts and the only remedy for the appellant is to bring a suit for determination of such issue. It was also tried to be contended that since the goods imported were kept in the dock, it is the responsibility of the Port Trust to indemnify the appellant for the loss of the imported goods. 12. After considering the submissions of the learned counsels and also considering the facts and circumstances of the case there is no manner of doubt that the goods were confiscated by the Collector of Customs under Section 111(d) and 111(m) of the Customs Act, 1962 and directions were given for collection of redemption fine and for complying with certain directions contained in the order of the Collector before the release of goods. Section 126 of the Customs Act specifically provides that when any goods, are confiscated under the Act such goods shall thereupon vest in the Central Government. It is also evident from the provisions of Section 141 of the said Act that goods in the customs area shall be subject to the control of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
