JEENA AND CO Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner No. 1 M/s. Jeena & Co., is a clearing and forwarding agent established in the year 1900, having its Head Office at 10, Veer Nariman Point, Bombay and its Calcutta Office at 19B, Shakespeare Sarani, Calcutta. The petitioner No. 2 is one of the partners of the petitioner No. 1.

(2.) The petitioner No. 1 is the holder of a licence under the Customs House Agents Licensing Regulations, 1984 (hereinafter referred to as "the said Regulation") for carrying on business of clearing and forwarding agency.

(3.) Mr. J. Sala, a French tourist, sent two consignments on two occasions in the year 1984-85 through the petitioner No. 1. The customs authority duly checked, scrutinised and appraised the said consignments and passed the same for export. The said Mr. Sala who described himself as a French tourist, once again came to the office of the petitioner No. 1 in the middle of August, 1986 with necessary documents for shipment of a consignment of tourist purchases to Rotterdam at No. 4, Netaji Subhas Dock. He met Mr. K.K. Bhattacharjee, Sales Assistant of the petitioner-firm and stated that he had purchased various papier-mache goods and tourist purchases from one M/s. Dona & Co., Srinagar. In that connection he also handed over to the said officer, a covering latter authorising the petitioner No. 1 to forward the consignment, the purchase invoice of M/s. Dona & Co., Srinagar and encashment certificate issued by the Grindlays Bank, Srinagar and one rubber stamp of Dona & Co., Srinagar (for certificate of country of origin). The said Sri. K.K. Bhattacharjee and other officers of the petitioner No. 1 duly inspected all the aforesaid documents and also the passport, which was produced for checking and recording the number, etc.