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TMI Blog2016 (6) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... s also imposed under Sec 114 A. read with Section- 117 of the Customs Act 1962. 2. Sh. Ashok Kumar Jena (Advocate) & Sh. S.K. Omar Sarif (Advocate) appeared on behalf of the appellant. Sh. A.K Jena argued that M/s MESCO Steel imported 28502.1 MT of LAM Coke of Chinese origin in the month of June 1999 and the same was complete by unloaded on 27/6/1999. That out of total quantity imported 25,506.6 MT was cleared from the docks by M/s MESCO by filing 8 bills of entry on payment of duty. Remaining quality of 3001.5 MT, inclusive of 1.5 MT of excess dischared cargo, was not cleared by the appellant. That on 9/12/99 importer requested AC, Customs to extend time for filing Bill of entry under Sec 48 of the Customs Act 1962. That the request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in two weeks but no such written submission are available on record. 3. Sh. A. Kumar AC (AR) appearing on behalf of the Revenue argued that as per Sec 45 (3) of the Customs Act 1962 custodian is responsible for the goods till the same are cleared on payment of duty by the importer. That for non account al of goods the same have to be treated as pilfered from the custody of the appellant and appropriate duty has been correctly demanded & confirmed by the lower authorities. Learned AR thus strongly defended the order passed by the first appellate authority. 4. Heard both sides & perused the case records. The issue involved in these proceedings is whether duty can be demanded from the appellant for certain quantity of imported L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions as enumerated under Section 42 & 43 of the Major Port Trust Act 63 and as per the conditions of the licenses granted to M/S MESCO by them the goods stored in open spaces, stack yark, sheds or other places shall remain at the risk of M/S MESCO and therefore they were not responsible for any pilferage. The appellants had otherwise admitted about the pilferage but they claimed that for such pilferage M/S MESCO were responsible. I have gone through the provisions enunciated under Section 42 & 43 of the Major Port Trust Act 63 and it appears to me that by granting the license for allotment of open yard within the Customs bonded area to store the imported goods, the appellants had made a contracts with M/S MESCO in terms of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom department on monthly basis by sending the list of all imported goods which are lying uncleared / unclaimed for more than 45 days. The Customs department vide letter dt 24.11.99 asked the appellant to furnish the complete information as regards to actual quantity of goods lying inside the port area and position and status of goods. In response to the above letter the appellant expressed their inability to furnish such information. It is also seen that till 16.12.99 i.e the date of filing of bills of entry neither the appellant nor the importer i.e M/S MESCO intimated about loss of cargo for any reason including super cyclone which took place on 28/29 October'99 . the bills of entry were filed on 16.12.99 for clearance of entire rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions if sub-section (1) or under any law for the time being in force,- (a) Shall keep a record of such goods and send a copy thereof to the proper officer; (b) Shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer. (3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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