2002 (7) TMI 318

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....oice No. S 19609-010 L dated 16-9-96 for which M/s. Alpha Computech (I) Pvt. Ltd., Bangalore filed Bill of Entry, the Appellant, as custodian, was issued show cause notice No. S/10/383/ 96BACC/5603, dated 16-11-1996 by the Assistant Commissioner of Customs, Air Cargo Complex, Bangalore asking them to show cause as to why customs duty of Rs. 33,909/- should not be demanded from them under Section 45 of the Act and why penalty should not be imposed on them under Section 116 of the Act, as one of the imported parcels in question was found to be missing at the time of clearance and the customs duty of Rs. 33,909/- in respect of that missing parcel was demandable from them under Section 45 of the Act and that penalty is imposable on them in view....

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....nd found, - (i)      As regards the Writ Petition filed by the appellant, there is no bar in deciding the appeal. Hence, the appeal is being decided on merit. However, irrespective of the order passed in the appeal, the action, if any, on the order, has to be taken only after the Karnataka High Court's Final Order in the W.P. is received. (ii)     Since there was no claim of any short landing of the goods and inasmuch as, the only 17 parcels were delivered to the importer and in view of the fact that, the Appellant had lodged a police complaint, it was necessarily to be held that the imported goods were pilferage/loss while in the custody of the Appellant. The present appeal is against t....

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....on Forwarding Service - 1983 (14) E.L.T. 1962 (T). No such inquiries and results thereof occur in the findings of the lower authorities. The learned DR submitted that he had sought clarifications from the Commissioner and instructions as to whether any refund has been granted under Section 13, to the importer. However, he has not received any instructions from the Commissioner in this regard. We cannot fasten the liability of pilferage under Section 45(3) on the custodian for the goods alleged to have been pilfered, when no refund of the same has been entertained and granted under Section 13 to the importer. Duty on the goods can be recovered from the importer and where they are lost by 'pilferage', refund or remission of the same can be gr....