1998 (8) TMI 195

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....o, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  Each of these appeals is against the common order confiscating under Clause (d) of Section 111 of the Customs Act, 1962 a consignment of Cassia imported by each of the appellants and imposing of penalty on each of them under Section 112. 2. The facts which are not in dispute are as follows : Each of the con....

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....pan to discharge Japan destined cargo before coming back to Singapore to load Gulf/Dubai bound cargo. Shipped on Board bill of lading was released on 14-11-1988." 3. Cassia could be permitted to be imported under Open General Licence all persons for stock and sale, till the policy was amended on 29-11-1988. Therefore any goods shipped prior to this date would be entitled to the benefit ....

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....to Tokyo was under voyage 832(22). The bills of lading mentioning earlier voyage are invalid for the carriage of the goods or the later voyage. He further relies upon the export manifest of other vessels to contend that the goods were loaded on board only on 8-12-1988. 5. It is difficult not to accept that the cargo was loaded on the ship on 14-11-1988. The certificates of carrier specific....