LAWS(CE)-2003-5-270

NUCHEMO PLAST, SHRI PUSHPAK Vs. CC

Decided On May 06, 2003
Nuchemo Plast, Shri Pushpak Appellant
V/S
Cc Respondents

JUDGEMENT

(1.) THESE appeals are against the order dated 20.11.87 of the Collector of Customs whereby two consignments from USA of Acrylic Plastic Scrap consigned to M/s. Mascot Metal Traders, Jamnagar as per Item No. 85 of Import General Manifest [IGM] No. 2947 and Item No. 341 of IGM No. 3069 (Bills of Lading Nos. 13347 and NYC -13613 respectively) were absolutely confiscated under Section 111(d) of the Customs Act r/w. Section 3(2) of the Imports and Exports (Control) Act and penalties of Rs. 1,90,000/ -, Rs. 50,000/ - and Rs. 50,000/ - were imposed on Shri Devang R. Vora (appellant in Appeal No. C/614/88), M/s. Pushpak Chemicals Pvt. Ltd. (appellant in C/600/88) and M/s. Nuchema Plast (appellant in C/599/88). The impugned order was in adjudication of Show -Cause Notice [SCN] dated 21.10.86 wherein, on the basis of investigations, the Directorate of Revenue Intelligence [DRI] had alleged, inter alia, that Shri Vora had imported the goods in the name of M/s. Mascot Metal Traders (who allegedly, did not quality to be Actual User for claiming clearance of the goods under Open General Licence) with deliberate intent to get the goods cleared subsequently in the name of some non -existent firm under the provisions of OGL; that, in the absence of any valid import licence covering the subject goods, the importation was unauthorised and the same rendered the goods liable to confiscation under Section 111(d) of the Customs Act; and that Shri Vora as also M/s. Pushpak Chemicals Pvt. Ltd. and M/s. Nuchemo Plast, who had allegedly aided and abetted the commissions of Shri Vora, were liable to penal action under Section 112 of the Act. The Collector found the allegations to have been proved and hence passed the impugned order.

(2.) THE allegations in the SCN were based on facts disclosed by scrutiny of import documents, examination of the goods and statements (recorded under Section 108 of the Customs Act) of the persons named below: -

(3.) THE two consignments had landed at Bombay Port in 1986. The one covered by IGM No. 2947 had been declared to contain 20.52 MTs and the other covered by IGM No. 3069 had been declared as containing 18.695 MTs, both of Acrylic Plastic Scrap. [The declaration as to qualitative description of the goods was, later on, found to be correct in chemical test of samples in the Custom House Laboratory, while marginal excesses of weight were found on weighments.] The import documents showed that both the consignments had been originally consigned to M/s. Mascot Metal Traders [in short, MASCOT], that The Steamer Agents viz. M/s. Volkart Fleming Shipping and Services Ltd. [in short, VOLKART] applied for change of consignee in the IGMs from MASCOT to M/s. Nuchemo Plast [in short, NUCHEMO] and that, subsequently, they applied for a change from NUCHEMO to M/s. Pushpak Chemicals Pvt. Ltd. [in short, PUSHPAK] in respect of the consignments. The story would get completed, one way or the other, with the facts stated by the persons named in para (2) above.