LAWS(MAD)-2019-2-240

SABIN LOGISTICS PVT.LTD Vs. COMMISSIONER OF CUSTOMS

Decided On February 25, 2019
Sabin Logistics Pvt.Ltd Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) The writ petitioner seeks the issuance of a writ of certiorari calling for the records of the respondents in Notice bearing No. F.No.54/CB5 dated 13.08.2018 and a quash of the same.

(2.) Heard Ms.Pramila, learned counsel for the petitioner and Mr.G.M.Syed Nurullah Sheriff, learned Senior Standing Counsel for the respondent.

(3.) The submissions of Ms.Pramila are as follows: The petitioner is a licenced Customs Broker. Shipping Bill No.4319410 dated 23.02.2017 was filed on behalf of one, Fortune Leather Exports, destination Italy, for export of Goat Upper Finished Leather The authorities noticed that the shipping bill had been registered on 25.02.2018 but the Let Export Order (LEO) had not been issued by the Proper Officer. Moreover, there was an allegation by the Officers that as against fourteen packages declared in the shipping bill, there were forty seven packages listed in the Airway Bill and Bond Closure documents and the consignment was thus recalled by the Authorities and arrived back in India at 06.03.2017. Upon examination of the consignment they were found to contain forty seven packages in number as against the disclosure by the petitioners "? of fourteen.