9911796707
TMI Blog2023 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ne Container No. APHU7035978 arrived at ICD TKD on 13.09.2009 under bill of lading no. APLU-051122350 dated 11.08.2009, through the shipping line APHU India Pvt Ltd. As nobody came forward to claim the said goods, the appellant as custodian wrote to the customs as early as on 03.11.2010 to grant NOC for disposal of the goods. The appellant-custodian also gave further reminders particularly on 06.06.2011 and 16.03.2012 for disposal of the goods. Thereafter, the Customs initiated enquiry with the shipping line, which vide letter dated 04.09.2013 revealed that the container contains goods namely men shoes (weight 12116 kg, 491 cartons) and the name consignee was M/s Sayesha Exporter, Minakshi Garden, New Delhi having IEC No. 0509033679 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was found to be empty and thereafter, FIR/ complaint was filed with the police authority on 20.04.2013. Subsequently, DRI issued the show cause notice dated 04.01.2016 to the appellantcustodian proposing to demand duty on the assessable value of the goods at Rs. 85,23,640/-, as per the information about the goods received through Consulate General of India, Hong Kong, proposing to recover custom duty of Rs. 20,49,765/- with further proposal to impose penalty under Section 117 of the Act. 4. The SCN was adjudicated vide OIO dated 04.09.2019 on contest and the proposed demand confirmed and further penalty Rs. 1 lakh was imposed under Section 117 of the Act. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, he prays for setting aside the impugned order with consequential benefits. 6. Learned AR for revenue opposing the appeal states that, the appellant was obligated to offer the container in sealed condition to the customs, which they have failed. Thus, the demand of duty and penalty is correct. 7. Having considered the rival contentions, I find in the facts and circumstances, in absence of any inspection at any stage either at the country of loading or load port, nor by the Indian customs after arrival of the said container in India, till the date of joint inspection/ survey on 03.04.2013, when the said container was found empty while lying in the premises of the appellant custodian. There is total darkness, as to what exactly the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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