9911796707
TMI Blog2001 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... a, as a partner. Shri Ramesh Nahata was also a Director of a related company called M/s. Wai Wai Stationary. M/s. Wai Wai Stationary filed the bill of entry claiming that they had made the payment for the machines. At their instance the steamer agent also sought amendment of the IGM in the relevant line. The Customs denied the request for the amendment and substituted the name of M/s. Nisu Products for M/s. Wai Wai Stationary in the bill of entry. The bill of entry was dt. 14-12-1994. The goods were shipped on 21-10-1994. On 28-10-1994 M/s. Nisu Product had contracted for takeover of a Company titled as M/s. S.M. Pen & Plastics Industries. This unit was registered, as a SSI Unit with the appropriate authorities. An application was made by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods but allowed redemption thereof on payment of a fine of Rs. 2 lakhs and also imposed a penalty of Rs. 50,000/- on M/s. Nisu Products. Appeal No. C/453/95-Mum is filed against this order. 6.Appeal No. C/452/95-Bom. is filed by M/s. Wai Wai Stationary Products. The prayer made is that they should have been held to have been the importers in this case. It was claimed that they were registered under the State Directorate with effect from 7-7-1993 and therefore the goods were capable of being imported by them in terms of Paragraph 25. The claim of ownership is made on the ground that the payment has been made by them. I shall revert to this later. 7.Shri Naresh Thacker submits that paragraph 25 of the Policy permits second-hand machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons a figure, which shows the buyers on M/s. Wai Wai Stationary. The bill of lading however, does not refer to that invoice I therefore find force in the submission that Shri A.K. Jain that there is no co-relation and therefore no support in the claim of M/s. Wai Wai Stationary that they were and should have been acknowledged to be the importer. I therefore accept this plea that the appeal filed by M/s. Wai Wai Stationary can be dismissed as having been filed without any status.
12.Accepting that M/s. Nisu Products were the importers and that they were capable of importing machinery under paragraph 25. I allow their appeal with consequential benefit. The appeal filed by M/s. Wai Wai Stationary is dismissed as without jurisdiction. X X X X Extracts X X X X X X X X Extracts X X X X
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