2006 (8) TMI 497

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..... spondent. [Order]. - Heard both sides. I find that the appellants had initially filed an IGM dated 11-4-2005 showing a consignment of 'Cigarettes' consigned to M/s. Forbes Sea Consortium (I) Pvt. Ltd. Subsequently they sought an amendment in the name of the consignee as M/s. Senior Manager Duty Free Shop ITDC, India. The learned advocate appearing for the appellants states that the initial mist .....

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..... I find that the appellants are the Shipping Agents in India who have entered the wrong consignee's name on the basis of a wrong B/L sent to them by their Principals in Singapore, hence they are liable for penal action even though the mistake is committed by their Principals. But considering the entire facts and circumstances of the case, I am of the view that confiscation of the goods in this cas .....

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