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TMI Blog2025 (5) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ulaiman, Authorized Representative for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] As all the appeals are having a common issue so all are disposed by a common order. 2. The facts of the case are that the appellants on the basis of documents received a communication from the foreign seller & filed bill of Entry before arrival of the vessel being Bill of Entry No. 540 5619 dated 11th September, 2021. 3. On or about 18th September, 2021 the appellant received a communication from foreign seller that container carrying the goods were wrongly loaded by mistake and the goods are required to be recalled. The appellant sent a communication to the Deputy Commissioner of Customs on 18.09.2021 and that the foreign seller has recall th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... container before landing of the goods at the Port of Discharge. 7. It was mandatory on the part of the shipment company to file the manifest as it could not keep or withhold the cargo in the ship from the port of discharge. 8. Though the petitioner had no knowledge about the mis declaration of the goods, nonetheless, the appellants were issued a show cause notice demanding duty and for imposing penalties by the in respect of the consignment recalled by the shipper as well as relinquished by the apellant as well. 9. It was also found that the appellant has also imported one consignment under Bill of Entry no. 5257900 dated 31.08.2021. On the basis of such investigation, a Show Cause Notice was issued on 21.10.2022 for alleging mis declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All allegations are assumption and presumption. Therefore, the goods are not liable for confiscation. Consequently, no duty and penalty can be imposed on the appellants. 15. On the other hand, the Ld. Authorized Representative is saying that on filing the bill of entry on 14.09.2021, the intimation was sent to the customer procured for 100% examination of the goods but goods were not present and consequently on 18.09.2021 a copy was e-mailed by the importer and on 18.09.2021, they have received the said communication and appellant to relinquished the same. The said bill of entry was sent back to the concerned appraising group for further orders and the appraising group reported back the bill of entry to the said officer. After that the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the ownership of the said consignment. 22. In that circumstances, benefit of doubt comes in favour of the appellant. Therefore, the appellant is not at fault for mis-declaration found in bill of entry no. 5405619 dated 11th September, 2021. 23. In that circumstances, no penalties can be imposed on the appellant having act of mis declaration in bill of entry no. 5405619 dated 11th September, 2021. 24. We further take note on the fact that on the basis of mis-declaration found in the bill of entry no. 5405619 dated 11thSeptember, 2021, it is alleged that in the past import made by the appellant vide bill of entry no. 5257900 dated 31st August, 2021, the appellant has mis declared the goods. 25. Such allegation has been made against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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