TaxTMI 
TaxTMI 
TaxTMI 
1995 (4) TMI 188
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....or of Customs, Bangalore, dated 26-10-1993 forfeiting the security deposit of the appellant in a sum of Rs. 10,000 for alleged lapse. 2.  Sh. Viswanathan, the appellant appearing in person, submitted that in the entire case records there is absolutely nothing to indicate that he violated any provision of the Customs House Agents Licensing Regulations, 1984. Appellant being a customs house ag....
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....the appellant herein filed a Kutcha B/E for clearance of the consignment in question and kept the Ground Handling Agents M/s. MSIL as well as the customs department informed about it. The letter of the importer also gives all the details that the consignment comprises chicks imported from abroad and the goods were permitted clearance by the authorities after due inspection. The learned DR submitte....
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....filed Kutcha Bill of Entry for clearing the consignment and kept MSIL and also the customs informed, the fact remains that at the material thing, he failed to inform or alert the customs in writing that the cargo was of non-domestic origin, on account of which the chicks were released as domestic cargo. However I find also that there is lapse on the part of Airlines and others." The above finding....
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....lert the customs authorities that the goods were not domestic cargo but imported cargo. The customs authorities do not come into the picture at all in respect of the domestic cargo. The letter of the importer gives graphic details of the nature of the consignment, the place from where the goods were imported, invoices, purchase order, details relating to import, etc. It is only after perusing this....