2002 (2) TMI 698

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....f an advance licence enabling them to import 100% mulberry raw silk. M/s. Hetampuria Textiles was a proprietary unit owned by Anand Agarwal. They were traders and commission agent dealing in many other articles and raw silk. Shri Agarwal placed an order on M/s. Peer Hill Limited, Hong Kong, for supply of 219 bales of mulberry raw silk to M/s. Oceanic Export, Bombay. The goods arrived sometime at the end of October, 1995 and an IGM was filed on 1-11-1995 showing the importer as M/s. Oceanic Export citing bill of lading dated 22-10-1995. The goods were not cleared for quite sometime and were lying in the docks. As per the statement of the shipping agent M/s. Oceanic Exports requested them not to issue delivery orders in their name. On 4-12-19....

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....or amendment. The amendment was for the change in the name of the consignee from M/s. Oceanic Exports to M/s. Ajanta Industries. By way of approval by the Commissioner M/s. Ajanta Industries became the importers in the eyes of the Customs. The Commissioner very clearly recorded in this paragraph that M/s. Ajanta Industries were in possession of a valid licence and therefore nothing had been done by them which would render the goods liable to confiscation and therefore they would not be liable to penal action. He also exonerated the shippers, shipping agent as well as the agents of the ship from any wrongdoing. 5. After holding so, in another paragraph the Commissioner made a startling different finding. He held that the imports were....