1994 (12) TMI 241

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..... - This appeal is against the order of the Collector of Customs, Cochin. Under the impugned order the learned lower authority has not condoned the delay in the shipment of the baggage beyond the permissible time limit under the baggage rules. 2. The learned Advocate for the appellant has pleaded that the appellant had entrusted his baggage for shipment to M/s. Aero Freight Services on ....

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....med, he could not explain this discrepancy except to say that the receipt was issued later and it was dated on the date on which it was handed over to the appellant. He has pleaded that the appellant is a bona fide passenger and the items of baggage are also such that do not show any commercial motive. He prayed for condonation of the delay in the shipping of the baggage. 3. The learned JD....

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....they have loaded the goods in the container on 6-4-1991 or prior to it, the reasons for the delay in issuing the Master Bill of Lading is not satisfactorily explained (The N.B.L. is dated 9-7-1991). The House Bill of Lading also shows that the goods were loaded in the above container. In view of this it is wrong to presume that the delay was due to non-availability of containers". He has furthe....

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....6-4-1991. The baggage, it is seen, was entrusted, according to the appellant, to the forwarding agency on 28-3-1991. The explanation is that since receipt was received later it was therefore dated for the later date 6-4-1991. It is seen from the records that the appellant had arrived in India on 6-4-1991. It is not acceptable that the appellant would get a receipt for the date other than the date ....