9911796707
TMI Blog2003 (5) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs has confiscated the goods, levied duty, imposed penalty, fine and interest under the provisions of Customs Act, 1962. In appeal No. C/3543/92, the supplementary order, dated 14th August 92 is also under challenge. 2. Briefly stated the facts of the case are that the appellants imported 5 consignments of ivory board sizes 28 x 22 supplied by M/s. Hattori Paper and Board, Japan in 5 invoices of dated 22-9-91. They were also against indent No. 6-10/91. Letter of credit was opened on 24-9-91 for shipment on or before 30-9-91. Though the Bills of Lading were dated 30-9-91, the ship left Japan Port only on 8-10-91. It was alleged that the appellants were aware because of the letter dated 2-10-91 received from Mr. Haova Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote shows that they are all unsigned; that they have all been addressed to M/s. Pankaj Trading Co. and not to the 3 importers; it is dated 31-3-91 for the periods 1986 to 1988, that the appellants have submitted that they have not incurred any service charges because Pankaj Paper Co. P. Ltd. is their own concern; that no show cause notice was issued to M/s. Pankaj Paper Co. P. Ltd. nor their submissions have been recorded nor their books of accounts have been seized; that as regards the weight, the appellants contend that the excess is because of wrapping paper that is permitted according to the commercial practice because the sides have to be trimmed when once the packages are opened up. In support of the contention, the appellants have re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the Government of India Imports (Control) Order No. 17/55 dated 7-12-1955 read with Section 3 of the Imports and Exports (Control) Act, 1947. This appeared to constitute an offence and the goods, therefore, appeared to be liable for confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3 of the Imports and Exports (Control) Act, 1947. The said commission amount is liable to be included in the assessable value and chargeable to customs duty in terms of Section 14(1)(a) of the Customs Act, 1962/Rules 9(1)(a)(i) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988; that so far as the antedates of the Bill of Lading is concerned, it has clearly come on record and even it has not been di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proprietor of the importing company, director of the indenting company clearly mentions that the goods were now going to be shipped and ship leaving on 8th October. That the Commissioner concludes that it is not legitimate inference that the appellant was aware that the goods had not been shipped by 30th September, 1991 by which time licence had expired. Penalty was therefore imposable on the importer on this account. 9. The other issue inclusion value of the agency charge paid to Pankaj Trading Co. Pvt. Ltd. the indenting agency through whom the orders were placed. The contention is that service charges have not been incurred because Pankaj Paper Co. Pvt. Ltd. is the same concern as the importer. This contention is clearly unacceptable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
