TMI Blog1990 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... to clear the aforesaid consignment by mixing the goods with other consignments. The aforesaid goods valued at ₹ 3 lakhs c.i.f. approximately were seized by the officers of D.I.U. (A) on 22-7-1988 under Section 110 of the Customs Act, 1962 on the reasonable belief that the same had been imported unauthorisedly and were liable for confiscation under Section 111 of the Customs Act, 1962. The Representatives of M/s. Clarion TV (P) Ltd. was summoned under Section 108 of the Customs Act, 1962 on 26-8-1988 to appear before the officers of D.I.U. (A) with the related documents to explain why they did not clear the goods even after the WR Bill of Entry No. 4879 dated 15-12-1987 had been filed by them in the Custom House and duly processed and delivered to them. The Managing Director of M/s. Clarion TV (P) Ltd. vide letter dated 30-8-1988 informed that the subject goods had been originally imported by them, but subsequently due to financial difficulties they had relinquished their title to the goods and that they had informed the foreign shippers accordingly. A show cause notice was issued on 13-9-1988 stating that since the goods appeared to be not permissible for import and the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (D.I.U.) may accord his approval for cancellation of the previous Bill of Entry and noting of the fresh Bil of Entry in their favour. Along with the letter dated 12-9-1988, M/s. Telerama (India) Ltd. furnished the original letter dated 12-8-1988 from M/s. Clarion TV (P) Ltd. requesting for cancellation of their Bill of Entry, duplicate, triplicate and Exchange Control copy of the Bill of Entry No. 4879 WR dated 15-12-1987, unsigned copy of the letter purported to be from the steamer agent requesting for amendment of the I.G.M., copy of Bill of Lading No. CBC-60 dated 31-10-1987 indicating amendments in the banker s name and party s name, request from overseas suppliers M/s. Compo Exports to the C.P.T. requesting for waiving of the demurrage charges and a leter from M/s. Vijaya Bank authorising M/s. Telerama (India) Ltd. to take delivery of the goods. Thereafter, the appellants sent a letter to the adjudicating authority on 10-10-1988 contending that the appellants were approached by M/s. Compo Exports, Hong Kong stating that a party had not honoured the documents for import of parts of 14 black and white TV sets and enquired whether the appellants are interested to buy the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S $ 14440 C I Calcutta. In the invoice produced by M/s. Telerama (India) Ltd., for the same goods, the value has been indicated as US $ 15600 C I Calcutta. It is, therefore, obvious that the party that sold the goods to M/s. Clarion TV Pvt. Ltd. is different from the party which offered M/s. Telerama (India) Pvt. Ltd. to supply the same goods. M/s. Telerama (India) Ltd. have claimed that they were contacted by M/s. Compo Exports to take delivery of the goods only after the original importer M/s Clarion TV Pvt. Ltd. refused to clear the consignment. The vessel m.v. Arunachal Pradesh V. 41 arrived at Calcutta only in December, 1987 and was assigned Rot. No. 719/87 of 7-12-1987. M/s Clarion TV Pvt. Ltd. filed the Bill of Entry on 9th December, 1987 and was assigned Rot. No. 719/87 dated 7-12-1987. M/s Clarion TV Pvt. Ltd. filed the Bill of Entry on 9th December, 1987 for the clearance of the goods. It would, therefore, appear that they had all the intentions of clearing the goods which had been shipped in their name at least till 9th December, 1987. It is observed from the copy of the order annexed by M/s. Telerama (I) Ltd. with the Bill of Entry filed by them for clearance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to be imported or are brought within the Indian Customs waters for the purpose of being imported, contrary to any prohibition imposed by the Customs Act, 1962 or any other law for the time being in force shall be liable for confiscation. 7. In this case, Annexure A produced by the appellant is a letter dated 25-6-1988 addressed to the Chairman, Calcutta Port Trust by Compo Exports of Hong Kong. The letter reads as follows:- We had shipped 1,000 sets of components for 14 B/W T.V. to M/s Clarion T.V. (P) Ltd., Calcutta, vide B/L No. CBC-60 dated 31-10-1987. This party could not take delivery of the consignment due to financial difficulties. We were, therefore, forced to sell this consignment to M/s Telerama T.V., 11, Sooterkin Street, Calcutta - 700 072, India. Accordingly, the Shipping documents were transferred in favour of M/s Telerama T.V., Calcutta. However, when M/s Telerama wanted to take delivery they were informed that the port charges were more than ₹ 2 lakhs which was same as the cost of the consignment which amounted to US$ 15,600.00 or ₹ 204.000/. The party could not, therefore, take delivery. We would like to point out, sir, that if the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of the Bill and hence asked them to sell the consignment to some other Party. This being a normal business practice, we purchased the consignment from M/s. S.P. Electronics and asked them to have the B/L changed in favour of our customer - M/s. Telerama (India) Ltd., Calcutta, whose order was pending with us. We purchased the goods at USD 14,440.00 from M/s. S.P. Electronics and sold them to M/s. Telerama (India) Ltd., Calcutta, at USD 15,600.00. The officially amended B/L at the request of the shipper was given to us by M/s. S.P. Electronics and the ownership of the goods was thus transferred to us. We, in turn, sold the goods to M/s. Telerama (India) Ltd. on Documents against Payment basis. Since the B/L was officially transferred in favour of M/s. Telerama, which paid the freight charges and the Bank Bill, they became the legal owners of the goods and they and only they had the right to file the Bill of Entry before the Customs Authorities. The Bill of Entry filed by M/s. Clarion was not tenable because it did not carry with it the Freight Paid Certificate and the Original Bill of Lading and the Bill paid to the Bank. It was only provisional Bill of Entry which cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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