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TMI Blog2007 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994 for contravention of the provision of section 68 of the WBST Act non-failing endorsement of the copies of the declaration as required under rule 211A(6) of the West Bengal Sales Tax Rules, 1995. (a) undisputedly the applicant being a customs clearing and forwarding agent appointed by importer after clearing from Haldia port handed over the consignments to the local transporter, Ispat Carriers Pvt. Ltd., for carriage from Haldia in West Bengal to Jamshedpur, outside West Bengal and subsequently the importer confirmed receipt of the consignment. (b) The applicant received notice in form 45A from the respondent No. 1 Assistant Commissioner of Commercial Taxes, Kharagpur Range in connection with the T.D. Case No. 21/TD/HDCP/B/KGPR/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had been violation of the provision of section 68 of the WBST Act, 1994 and (iii) Whether the impugned orders of penalty are liable to be set aside. (a) The impugned notice were in standard form 45A under rule 227A(6) of the 1995 Rules intimating imposition of penalty with reference to particular transit declaration for contravention of the provision of section 68 of the WBST Act. The rule 211A(1) of the WBST Rules, 1995 provides, "Whether any consignment of goods other than those referred to in the Explanation to sub-rule (1), or in sub-rule (2), of rule 210 despatched from any place outside West Bengal reaches a railway station, port, airport or post office in West Bengal and such consignment of goods is bound for any destination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision on the point of service of notice on the customs clearing agent demanding the import duty of the Bench of the CEGAT in the case Collector of Customs v. Sahni International reported in [1993] 67 ELT 206 (Tri-Delhi), argued that after clearance of the goods of the importer and handing over the same to the importer's authorized carrier, the applicant absolved of his responsibility as agent of the importer and as such the applicant customs clearing agent was not the proper person to be served with the notice in form 45A. The section 45 sub-section (1) of the Customs Act, 1962 provides, "save as otherwise provided in any law for the time being in force, all imported goods, unloaded in a customs area shall remain in the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied upon verification of the goods being transported with those specified in such declaration, endorse such declaration, retain one copy of such endorsed declaration and return the other copy of it to the person transporting such goods for onward movement to the place of destination outside West Bengal after recording in a register the particulars given in the endorsed declaration and other connected documents and also the particulars of transshipment of the goods, if any, in West Bengal." The duties imposed under the provisions of sub-rule (3) to (6) of the rule 211A of the WBST Rules, 1995 are the duties of the "person" who made, the declaration under the rule 211A(1) in his own capacity and not in the capacity of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or have been, transported by a person, dealer or casual trader in contravention of restrictions or conditions prescribed under section 68 and such goods are not available for seizure under sub-section (1) of section 70, the Commissioner, or the Additional Commissioner, shall, after giving such person, dealer or casual trader a reasonable opportunity of being heard, impose a penalty of a sum not exceeding twenty-five per centum of the value of such goods." When there was a contravention of the provision of section 68, we find no ground for interference with the impugned order of imposition of penalty and the notice of demand. Hence, it is, ordered that the application stands dismissed on contest without cost. DIPAK CHAKRABORTI (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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