9911796707
TMI Blog1987 (7) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order]. - This Reference Application is directed against the Order of the Tribunal in Order No. 2/87, dated 22-12-1986. The Applicant has formulated the following questions :- (a) Whether in the facts and circumstances of the case, the Customs Department can levy duty on the Applicant? (b) Whether in the absence of a specific finding as to who was liable to payment of duty, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty liability. It was contended that a question of law would arise in this regard meriting reference. The learned Counsel also placed reliance on the ratio of the ruling of the CEGAT, East Regional Bench, Calcutta in the case of Dolphin Laboratories, Calcutta v. Collector of Customs, Calcutta reported in 1987 (29) E.L.T. 243. 3. I have given my anxious consideration to the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the goods had not been subject to duty and therefore the goods which were not available in the ship stores on board should suffer duty inasmuch as the appellant has admittedly undertaken the duty liability in terms of a bond on behalf of the owners of the ship in question and so the impugned order fastening the duty liability in respect of the pilfered quantity of cigarettes from the ship is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o impose or inflict punishment (directly or indirectly) on a person who is not guilty is against all canons of natural justice and fair play." In the present case there is no imposition of fine or any penalty on the steamer agent. The goods, which admittedly is liable to pay duty, if it is imported, have to suffer duty by reason of the fact that the same was not consumed as ship stores. The goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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