RAKESH KUMAR BHAGAT Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Assessee-Appellant, hereinafter referred to as the appellant , imported a consignment of Video Pan Cakes from M/s. Intexcon Ptd. Ltd., Singapore vide Bill of Entry No.113376 through ICD, Tughlaqabad, New Delhi. Appellant is a 100% EOU and being a 100% EOU, the Pan Cakes were imported under Notification No. 53/97-Cus., dated 3-6-1997 as amended vide Notification No. 12/98-Cus., dated 27-4-1998.

(2.) After importing the Video Pan Cakes, appellant dispatched a consignment of Video Magnetic Spools (mounted on single hub) made out of the Video Pan Cakes for export to M/s. Intexcon Ptd. Ltd., Singapore. When the Central Excise Officer was called to the factory of the appellant, he selected 11 cartons from the consignment and after satisfying himself that these spools were in accordance with the declaration made in the shipping bill, he, along with his Superintendent passed the AR-4 and put four lead seals on the container allowing the export consignment. Consignment was then taken under the escort of Central Excise Officer to be cleared for Mumbai Port through ICD, Tughlaqabad, New Delhi. Examination Report prepared by the Superintendent, Central Excise, has been put on record.

(3.) Consignment cleared for Mumbai Port was to be loaded in a vessel Orient Aishwarya 121 but it was not allowed to be loaded by the Customs Officers at Mumbai and the consignment was shifted in the Shed Area. Thereafter, two officers from Delhi Customs reached Mumbai Port to draw samples from the consignment and after taking out the consignment, the department came to the conclusion that the Video Magnetic Spools to be exported by the appellant were not made from the imported Video Pan Cakes. Accordingly, the order of detention was passed on 18th September, 1998. The goods were seized on 19-11-1998.