1997 (12) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is against confiscation of goods for the re-export of which the appellant had filed a bill of entry and imposition of penalty on the appellant. The representative of the appellant says that he limits the appeal to the imposition of penalty. 2. The facts as explained by the representative of the appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was the importer and the importation of the goods not having been authorised by licence they were liable to confiscation. The appellant waived issue of written notice and was heard by the Collector. It reiterated the request for export. The Collector ordered confiscation of the goods for the reason that importer had not obtained a no objection certificate from the Reserve Bank of India and from t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he goods. In that case, by the mere fact that it filed a bill of entry for the specific purpose of seeking re-export it could be considered to be the importer of the goods. We have to bear in mind that bill of entry was filed a few days after the appellant wrote its letter to the Customs explaining the position. Strictly speaking, it should not have filed a bill of entry, and the letter would have....