2000 (5) TMI 582

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....stian and Mayur Shroff, Advocates, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal by the department is against the order of the Collector of Customs, ordering confiscation under clause (d) of Section 111 of the Act, the goods imported by the appellant, and imposing a penalty on it under clause (a) of Section 112 and exhonerating M/s. National Transport Company, th....

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....oth appeals would have been heard together. 4. Therefore at the commencement of the hearing, we made it clear to both sides that if after hearing them on the department's appeal it was considered necessary, in the interest of justice, to recall the earlier order, that would be done. However, after hearing them, we do not find that to be necessary, for the reasons indicated below. 5&emsp....

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....stom House Agent by endorsing the signature of the Assistant Collector on the into bond bill of entry, as a result of which the goods could be removed to the warehouse from the docks without the bill of entry being completed, justifies it. However, the Collector himself has concluded that there is insufficient basis to show that it was the appellant, or its clearing agent, who were responsible for....