1987 (4) TMI 244

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....ication N.F.80. The foreign suppliers supplied the intended goods in three different consignments. The appellants cleared two of the consignments. When the appellants sought to clear the third consignment, the customs objected for the clearance that the goods contained in 55 drums are not the goods declared in the Bill of Entry and they cannot be cleared under OGL. The appellants pleaded before the customs authorities that there had been a wrong supply and the goods indented by them were not the goods supplied. In support of their contention, they have produced a copy of the indent, invoice, packing specification as well as Bill of Lading. The description given in these documents tallied with the description given in the Bill of Entry by th....

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....that there had been no wilful misdeclaration of the goods on the part of the appellants. They have acted bona fide. The entire blame was on the part of the suppliers and they have accepted the blame. In the circumstances, the Additional Collector was not justified in imposing fine while allowing re-shipment. He submitted that due to the fault of the suppliers, the appellants have suffered. They have incurred heavy demurrage. He, therefore, prayed that the fine imposed by the Additional Collector may be set aside. 4. Shri Prabhu appearing for the Collector submitted that the goods imported by the appellants under OGL at the relevant time were not covered by OGL and the appellants have not produced by licence to cover the goods. Therefore,....

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....It is thus seen that the import in question cannot be considered as an import by the appellants against the goods indented. In the absence of any finding that the appellants are in any way concerned in the alleged import the Collector could not impose any fine or penalty on the appellants. The order of the Additional Collector makes it clear that he was satisfied with the bona fide of the appellants and therefore he allowed re-shipment. As far as I could see the Customs Act excepting Section 80 nowhere specifically provides for ordering re-shipment of goods. Shri Prabhu was requested to point out the provisions under which the re-shipment was ordered. He could not lay his hands. Similarly the authorised representative also could not point o....