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TMI Blog2005 (10) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... est Bengal Essential Commodities Supply Corporation Ltd., a Government of West Bengal Undertaking. M/s. Souvik Exports Ltd. approached the Commissioner of Customs (Prev.) that the mealing wheat was stored at T.T. Shed, Halid for export to Bangladesh by barge. The mealing wheat was brought from Food Corporation of India, Haryana. For export of the goods from AWAI Jetty, they sought permission from the Commissioner of Customs (Prev.), West Bengal, Kolkata. After certain correspondences, the Superintendent of Customs under his letter dated 31-1-2003 informed M/s. Souvik Exports Ltd. that the loading permission could not be given outside the specified places under Section 7 of the Customs Act, 1962. The exporter further requested the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the charges framed therein. 3. Ld. Consultant submits that when the appellant has been exonerated from the charges of main appeal for imposition of penalty against him under the provisions of Sections 112 and 117 of the Customs Act, his licence cannot be revoked on the same charges. He relies on the decision rendered in the case of Continental Cargo Services v. Commissioner of Customs, New Delhi reported in 2001 (129) E.L.T. 545 (Tribunal). He further submits that prior to loading and export of the goods from Haldia a lot of correspondences was exchanged between the exporter and the Customs authorities seeking their permission to load and export the goods from Haldia. He submits that on the previous occasion, such permission was gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only after the permission was given by the Commissioner concern which was invariably recorded on the body of the Bill of export. But in the present case, no such order number or note recorded on the Bill of export. Even then the export was permitted by the Superintendent of Customs. It reveals that there must be some permission or direction from the superior authority to permit the shipment from Haldia otherwise the Customs authorities would not have permitted the shipment of wheat from Haldia. The shipment was completed in the presence of Superintendent of Customs. It was within the knowledge of the Customs authorities. Had there been no permission, the said shipment would not have been permitted by the Customs authorities. There was no l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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