LAXMI MARINE Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THE appellant is a proprietary concern having a private bonded warehouse for storage of bonded goods for which purpose they possess a warehousing licence issued by the department. They were importing various types of goods as ship stores and were supplying the same to various foreign going vessels under the provisions of Section 85 of the Customs Act, 1962.

(2.) AS per the appellant, during the normal course of their business, they ordered for import of 400 drums of marine paint from M/a. Haven Tech Trading, Dubai. They received the shipping documents such as invoices and bill of lading, on the basis of which they filed a bill of entry on 1 -4 -04, for warehousing the goods in their private bonded warehouse. As per the Revenue they received an intelligence on 2 -4 -04 about the presence of some other items/goods in the consignment in addition to 400 gms of paint declared in the bill of entry. However before action could be taken by the Revenue, appellants shipping agent made a request before the Assistant Commissioner of Customs on 7 -4 -04 for amending the IGM in as much as their suppliers have intimated that there had been a mistake in stuffing the container. The shipping agent filed the amendment to IGM before the Assistant Commissioner of Customs, Customs House, Kandla by describing the goods as assorted chemicals, electrical appliances, gauges, cosmetics, foodstuff and Freon -740 drums. The said request for amendment of IGM was not allowed. The appellants bonded premises were put under search on 8/9 -4 -04. The bonded premises were found sealed and this fact was mentioned in the panchnama itself. Physical verification of the stock showed certain shortages and excesses of some foodstuff items to the extent of Rs. 66,720/ - and Rs. 38,120/ -. The officers also seized goods totally valued at Rs. 9,19,365/ - on the ground that the same were lying in the passage outside the bonded premises.

(3.) ON the above facts proceedings were initiated against the appellant proposing confiscation of various goods as also for imposition of penalties.