9911796707
TMI Blog2017 (6) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... filed on behalf of M/s. Golden Timbers for warehousing imported "Papua New Guinea Origin Kwila Regular and Small round logs" supplied by one M/s. Adonis Limited, Hongkong. On execution of the warehousing bond, the in-bond Bill of Entry was assessed for warehousing. Bill of lading and other invoices and other related documents submitted along with the Bill of Entry were also in the name of M/s. Golden Timbers. While the goods still remained in the warehouse, a letter dated Nil in the name of M/s. Golden Timbers was apparently submitted to the Asst. Commissioner of Customs (Imports), stating that the supplier has cancelled the sale since the importer was not in a position for open the LC for the imported goods due to economic reasons and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirm these allegations of the department. 3. On the other hand, it is seen that in a statement recorded from Shri S. Nelson Arul Raj, Import Manager of the Customs Broker, the said employee has confirmed that they only filed the Bill of Entry No.9845217 dated 13.04.2013, on behalf of M/s. Golden Timbers and the same was filed with their knowledge only and they could not understand why such a statement was given by them before the customs authorities, disowning the imported goods and also why they have stated that the NOC letter was not issued by them. Subsequently, a SCN dated 25.02.2014 was issued to the appellant herein M/s. Sri Laxmi Vijaya Saw Mills, M/s. Golden Timbers, M/s. Adonis, Hongkong, and the customs broker and any other pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals), vide impugned order dated 08.03.2016, rejected the appeal of this appellant. 5. The other appeals of M/s. Arunesh Saw Mills, M/s. Azar Timber and Saw Mills, M/s. Maheswari Timbers, M/s. Shinaga International India Pvt. Ltd., (C/41163 to 41166/2016) involve similar facts. In all these cases, appellants herein also preferred appeals before the Commissioner (Appeals), who interalia rejected all the appeals and upheld the orders of the original authority vide the common impugned order dated 08.03.2016. Aggrieved, all these appellants are before this forum. 5.1 On behalf of all these appellants, Shri N. Viswanathan, Id Advocate submitted that in Tuticorin Port it is a regular feature that original importers of logs often s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said goods. ii) The lower appellate authority failed to properly appreciate that Hon'ble High Court in its order having directed the amendment to the original into Bond Bills of Entry substituting their names after due verification of the documents produced by them and the authorities also having been satisfied and carried out the said assessment to allow the release of the goods to them, albeit on a provisional basis, ought to have conceded that in the light of the above directions and compliance the goods were deemed to have been imported by them only. iii) The question formulated by the lower appellate authority to be answered by her, namely, whether the Appellants/importers are liable to redeem the goods on payment of a fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 invoked by the original authority by observing that the goods were imported fraudulently without an IEC could in no way support the invoking of section 111 (d) of the Act for the reason that the use of other's IEC even if it were to be admitted without accepting is not a contravention as has been held by the Hon'ble Kerala High Court, Bombay High Court and Mumbai Bench of the Tribunal. vi) Secondly the into Bond Bills of Entry filed by the original importers having been accepted and assessment completed by the proper officer and permission granted to store them in bond, in terms of the provisions contained in the Finance Act the finding of the original authority that the goods were imported fraudulently without a valid IEC is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the facts that emerged, what comes to the fore is that some of the vital documents relied upon by the department have not been provided to the appellants herein. In response to earlier directions of this Bench, vide letter dated 24.03.2017 submitted by the Id. AR, it is sought to justify that letter dated 30.12.2013 of M/s. Golden Timbers was addressed to the Import section and in that letter nothing was mentioned regarding SIIB and hence the said letter was not reflected in the SCN. It is difficult to accept this assertion when it is obvious that SIIB had commenced investigation much earlier as evidenced by the statements recorded by the officers on 12.12.2013. From the above, there is definitely merit in the Id. Advocate's conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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