TMI Blog2008 (10) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... P.K. Agarwal, SDR, for the Respondent. [Order]. Brief facts of the case are that M/s. Meghmani Organics Ltd. 100% EOU filed a shipping bill dated 03-03-2006 for export of factory stuffed container under self sealing procedures where export goods were declared as Pigment Phthalocyanine Blue for export to St. Petersburg for planned vessel North Sea V - 608 of M/s. CSAV Group Agencies, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail message had requested to hold the said container for resealing/examination. However the message was received quite late and as the exporter had said that customs charge documents will be handed over on the next working day, since being weekend, exporter was not in a position to hand over the documents. In the meantime the said container was released for loading. He has admitted that shipping l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that Commissioner has not disputed the factual position but when the container was brought back for re examination to JNPT, the goods were found to be correct in accordance with declaration made in the shipping bill and copy of invoices and therefore no malafide was involved. Provisions under Section 34 are not attracted as the goods were loaded under the supervision of Customs authorities and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore the confiscation cannot be faulted with. The appellants are grossly negligent as they are admitting that they have loaded the goods on assurance from the exporter that the documents will send later on, which means that they are fully conscious of the fact that at the time of loading, proper documents were not there nor there was a permission of Customs Officer. Such gross mis-conduct c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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