9911796707
TMI Blog2018 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... roker Licensing Regulations functioning at the Customs House, Tuticorin. They also hold a license with the Tuticorin customs for running a private bonded warehouse at Tuticorin for storing/ warehousing timber logs. In the course of their business they on being provided with the necessary documents by one M/s. Maruthi Wood Industries for the import of 83 pieces of timber logs from one M/s. MGA International Pte Ltd. Singapore against invoice dated 16.11.2012 stipulating payment for the goods against LC with a request to bond the same at their private bonded warehouse, accordingly filed into Bond Bill of Entry No.8564070 dated 22.11.2012 on behalf of the above named importer and got the bill assessed and warehoused the goods at their bonded p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the warehoused goods. The overseas supplier sent the said letter to appellants along with their letter addressed to the Assistant Commissioner of Customs (Imports) stating that the subject goods have been sold to M/s. Arunesh Saw Mills, since Maruthi Wood Industries, did not honour the LC as also a letter from the intending buyer agreeing to buy the goods. Appellants filed all the documents with the customs for amending the Bill of Entry and for assessment and clearance of the subject goods. 1.3 According to appellant due to some difference of opinion between the Assistant Commissioner of Customs, SIIB Tuticorin Customs and appellants, which caused friction and this consignment was taken up for investigation and goods seized on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the penalty under section 112(a) of the Customs Act against all the noticees while additionally proposing the imposition of the penalty under section 114AA of the Customs Act against the appellant herein for providing the false information and committing acts which rendered the goods liable for confiscation under section 111 (m) of the Act. 1.6 M/s. Arunesh Saw Mills, moved a writ petition in WP (MD) No.3096/2014 before the Hon'ble High Court of Madras, Madurai Bench seeking a direction for release of the seized timber logs and the Hon'ble High Court after hearing the parties concerned passed order dated 30.4.2014 directing provisional release of the goods by amending the documents if produced in original before the Customs depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to remand and therefore the impugned order, at the outset, is erroneous. On merits, he stressed that the Hon'ble High Court had directed to release the goods on production of original documents by the subsequent importer. Thus the department has permitted to amend the original bills of entry in the name of new importer being satisfied by the documents produced by him. These documents also include the no objection letter of the original importer M/s. Maruti Wood Industries. The entire case of the department is based upon the statement said to have been given by Sh. B. Dinesh, Proprietor of M/s. Maruti Wood Industries, who is said to have denied issuing no objection letter. That when the department has permitted amendment of the Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood Industries had issued no objection letter which was filed to Customs Authorities along with documents of new importers. At the time of hearing, the Id. counsel has submitted that appeals were filed by the new importer on whom redemption fine was imposed. That these appeals have been remanded to the adjudicating authority vide Final Order No.40611 to 40615/2017 dt.31.03.2017. It is seen that the authorities below have failed to take note of the fact that the statement given by proprietor Sh. B. Dinesh was retracted. The appeals filed by new importers were remanded, inter alia, on such grounds. Therefore, I am of the view that these appeals also require to be reconsidered by the original authority. In such denovo proceedings, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
