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TMI Blog2010 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ious foreign going vessels under the provisions of Section 85 of the Customs Act, 1962. 2. As per the appellant, during the normal course of their business, they ordered for import of 400 drums of marine paint from M/a. Haven Tech Trading,Dubai. They received the shipping documents such as invoices and bill of lading, on the basis of which they filed a bill of entry on1-4-04, for warehousing the goods in their private bonded warehouse. As per the Revenue they received an intelligence on2-4-04about the presence of some other items/goods in the consignment in addition to 400 gms of paint declared in the bill of entry. However before action could be taken by the Revenue, appellant's shipping agent made a request before the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case is lost as far as the charge of illegal import is concerned. However he observed that certain goods like fridge, deep freezer, washing machine, water dispenser etc. are not covered even in the amendment bill of lading and the amendment application dated7-4-04filed by the shipping agent. As the fridge, deep fridger, washing machine, water dispenser, electric iron etc. were declared by the appellant as "electrical appliance", he held that the same are liable to confiscation. He accordingly confiscated the same with redemption fine of Rs. 2 lakhs. 5. It is the appellant's contention that having found the absence of any fraudulent intention on their part, the confiscation of the above goods by the Commissioner was not justified. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as justified. 8. We find that the Commissioner has upheld the appellant's contention that the said goods were sent by the supplier, without their ordering for the same. This was a bona fide mistake and the appellant themselves approached the Revenue for amendment in the IGM. He has clearly arrived at a finding that there is no fraudulent intention on the part of the assessee. If that be so we really fail to understand as to how the declaration of the fridge, deep freezer, washing machine, electric iron etc. as electrical appliances amounts to misdeclaration on the part of the assessee. We also note that the said goods were to be supplied as ship stores to the foreign going vessels and were not meant for DTA clearances. In such a scena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to the supplier and has been received by them from the supplier inadvertently. As such the question of producing the licence at the time of import itself does not arise at all. Admittedly such licence stands produced by them subsequently and about in a month's period. Such subsequent production of licence from Deputy Chief Controller of Explosives, Navy Mumbai should be held sufficient to cover the absence of the same at the time of import. It stands settled law that subsequent fulfillment of condition, which was required to be fulfilled at the time of import itself, should be accepted for providing substantial justice to the assessee. As such we are of the view that the confiscation of Freon gas cylinders with an option to redeem the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same with huge fine of Rs. 4 lakhs was not justified. 13. We find that it is not the department's case that the goods in question were removed from the bonded premises. The only allegation against the appellant is that the goods were kept in the passage and an adjacent room which was not part of the bonded warehouse. However as the entire premises were under the seal and lock of the custom officers, as is evident from the panchnama, which narrates that lock was found put on the grilled shuttles which was sealed with help of cloth, lac and brass seal, the location of the goods inside the said premises cannot be held to be in contravention of any provisions, especially when there is no allegation or evidence of any intention on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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