SRS INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) AFTER hearing for some time, I find that the MISC petition, stay petition and appeal can be taken together for disposal. Accordingly, the matter is proceeded with. Appellant in this case had placed orders for import of scrap steel from Malaysia and paid advance of US $ 10,000. Forty one containers said to contain steel scrap arrived in Tuticorin Port in Jan 2011. At the port of discharge, it was noticed by the terminal operator that the Customs seal on the containers were not as per records. Subsequent investigation showed that containers were actually empty. Therefore, proceeding was initiated both against the carrier and the importer. The present appellant is the importer against whom a penalty of Rs. 1 lakh has been imposed under section 117 of the Customs Act, 1962.

(2.) AGGRIEVED by the order of Commissioner (Appeals) sustaining the adjudication order, appellants have filed appeal before Tribunal.

(3.) HE submits that this matter relates to short landing of import goods required to be unloaded at the destination in India and therefore he prays that the appeal should be dismissed for want of jurisdiction.