PRIME FORWARDERS Vs. COMMR. OF CUSTOMS, KANDLA

JUDGEMENT

(1.) ALL the five appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner.

(2.) 1 Based upon information received from the foreign supplier from Malaysia disclosing that the importer M/s. Vaibhav Laxmi Impex Pvt. Ltd., Delhi have asked them to ship valuable Tin Bearing Sand with the top covering of tin plated brass, while declaring the same to be as Brass Scrap as per ISRI Label, investigations were initiated by the Customs Authorities, in respect of 7 containers which arrived at Khandla Port vide bill of lading dated. 11 -4 -2003. On examination and as per import general manifest, filed by the Shipping Line Agent, the 7 containers, imported in the name of M/s. Vaibhav Laxmi Impex Pvt. Ltd., were shown as containing brass scrap as per ISRI label. It also transpired that out of the 7 containers, the said importer had sold 2 containers to M/s. Vishal Impex, Jamnagar, on High Sea sale basis as per agreement dated 24 -2 -2003. The said M/s. Vishal Impex had also filed a bill of entry dated 12 -6 -2003 for warehousing the goods through their customs house agent M/s. Prime Forwarders, Gandhidam.

(3.) ON the above basis, show cause notice was issued to various persons proposing confiscation of the goods contained in the 7 containers for alleged mis -declaration of the goods as well as for under valuation of the same, for recovering the Customs duty involved in the goods and for imposition of personal penalty on various persons.