2001 (4) TMI 569

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....y Chatterjee, Manager Logistic, for the Appellant. Shri A.K. Chattopadhaya, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  All these three appeals are directed against Order No. 10/2000-CCP, dated 10-10-2000 passed by the Commissioner of Customs (Preventive), West Bengal. Under the impugned order the Commissioner confiscated absolutely 65 bales of silk yarn of Chi....

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....were of peripheral nature and that they did not constitute sufficient reason for the confiscation of the goods. With regards to description of the goods, the learned Counsel pointed out that the objection raised is that the goods were described as Dupian Raw Silk in the House Bill of Lading while in the manifest they were described as Raw Silk. Learned Counsel pointed out that Dupian was only a va....

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....tion of the goods. With regard to the ground that port of discharge shown in the Ocean Bill of Lading was Calcutta while the House Bill of Lading issued by the Freight forwarder showed the port of discharge as Chennai, the learned Counsel has explained that this discrepancy was on account of the fact that though the goods were meant for Chennai, they had to be discharged at Calcutta as enough carg....

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....behalf of the appellants, learned JDR submitted that the initial seizure of the goods was made as the goods appeared to be not manifested. He also pointed out that if the goods are landed without entry in the manifest, they were liable to be confiscated inasmuch as unmanifested cargo presumably would only be for clandestine clearance. He also submitted that the impugned order has fully explained t....