TIRUPUR CONTAINER TERMINALS (P) Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) M /s. Tirupur Container Terminals (P) Ltd. [formerly known as M/s. TEA Lemuir Container Terminals Pvt. Ltd.], appellants in appeal No.C/9/2005, were appointed as custodian of imported goods entering the Inland Container Depot (ICD), Tirupur by the Collector of Customs, Coimbatore as per Public Notice No.8/95 dated 9.5.95. The Public Notice reads as under :

(2.) M /s. T.E.A. Lemuir Container Terminals Pvt. Ltd., Tirupur as the custodian of goods meant for Export and Import would be required to comply with the provisions of Section 45(2) of the Act ibid as well as rules and regulations and instructions issued from time to time on the subject mentioned above.

(3.) LD . SDR, apart from reiterating the findings of the Asst. Commissioner and the Commissioner (Appeals), refers to Public Notice No. 6/95 -Cus. dated 9.5.95 issued by the Collector of Customs, wherein the procedure for handling of containerized export cargo in ICD, Tirupur was laid down. She also refers to Section 141 of the Customs Act and submits that the appellants failed to submit themselves to the control of the proper officer of Customs in charge of the ICD, by removing the goods from the "Customs area" without notice/intimation to the proper officer. In such circumstances, it is argued, Section 117 of the Act gets attracted.