TMI Blog1998 (8) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. Each of these appeals is against the common order confiscating under Clause (d) of Section 111 of the Customs Act, 1962 a consignment of Cassia imported by each of the appellants and imposing of penalty on each of them under Section 112. 2. The facts which are not in dispute are as follows : Each of the consignments was being shipped from Singapore and arrived at Bombay on 4-1-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Gulf/Dubai bound cargo. Shipped on Board bill of lading was released on 14-11-1988." 3. Cassia could be permitted to be imported under Open General Licence all persons for stock and sale, till the policy was amended on 29-11-1988. Therefore any goods shipped prior to this date would be entitled to the benefit of OGL would not be so cleared if shipped later except in circumstances specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alid for the carriage of the goods or the later voyage. He further relies upon the export manifest of other vessels to contend that the goods were loaded on board only on 8-12-1988. 5. It is difficult not to accept that the cargo was loaded on the ship on 14-11-1988. The certificates of carrier specifically says that the cargo was loaded at Singapore on 14-11-1988 does not mean that the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yage does not have any legal significance insofar as liabilities arising out of the documents concerning it are concerned. The fact of vessel calling at Singapore on its return voyage is not suspicious or sinister. The goods might have been loaded on the way of the voyage to Japan without anticipating that the vessel would call again at Singapore. On the facts of this case we are satisfied that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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