TMI Blog2007 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985. Appellant cleared a consignment of 24,000 pieces of polyester scarves totally valued at Rs. 7,20,000/- under their invoice dated 2-5-03 to another 100% EOU M/s Universal Impex, without payment of duty, under the cover of AR-3 and against CT-03 certificates 2. On receipt of the said goods, consignee i.e. M/s. Universal Impex, vide letter dated 5-5-03, bearing intimation No. 10/03-04 informed his jurisdictional Central Excise Superintendent about the receipt of the goods and also annexed invoice and relevant AR-3. It was also disclosed in the said letter that the relevant entry in their in-bond register, in respect of the said goods has been made by them vide Sr. No. 11/03-04. The said letter was acknowledged by the consignee's rang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignor of the goods, only when the goods cleared are not received by the consignee. The safeguards and the procedure, in terms of the provisions of Rule 20(2) stands prescribed by Board vide its Circular No. 579/16/2001-CX., dated 26-6-2001. Para (2) of the said circular details the procedure required to be followed by the consignor. There is no dispute that the same stands followed by the appellate. The duplicate copy of the ARE-3 along with a copy of the intimation letter by the consignee to his jurisdictional supdtt. accepting receipt of the goods and their entry in the in-bond register stand received by the appellant. As such, the provisions of sub-rule 4 of Rule 20, which prescribe for payment of duty from the consignor in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er who shall either secure a satisfactory proof of the goods having been duly received by the consignee or ensure that the duty of excise due on the goods not received at destination is re covered from the consignor." As is clear from above, the warehousing certificate is to be procured by one supdtt. from other and as such, is an inter-departmental correspondence. The consignee having informed his jurisdictional supdtt. about the receipt of the goods, is not expected to do anything more. It was for the supdtt. of the consignee to visit the consignee's warehouse, verify the goods arid issue the certificate and send the same to cosignor's supdtt. Having failed to perform his duties, the burden of duty cannot be fastened upon the consignor. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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