2004 (5) TMI 505
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....t-Oriented Unit at Special Economic Zone, Falta, manufacture and export leather goods and leather items of various kinds; that they also procure goods from the Domestic Tariff Area and export the same; that on 15-1-2003 their representative Shri N.K. Maitra received a phone call from Mr. Farid Jamal of M/s. S.N.M. Clearing Agency who informed that two containers belonging to the Appellants have been seized at the Customs Port; that as they had not authorised M/s. S.N.M. Clearing Agency for export nor had filed any Shipping Bill they were astonished to receive the information; that during the course of search of residential and official premises they came to know that search was effected in respect of goods seized at the port in respect of s....
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.... means documents executed prior to 4-4-2003; that under the Customs House Agent Regulation, the CHA is required to obtain an authorisation for effecting any export which is lacking in the present matter; that out of the 13 shipping bills 10 shipping bills have not been signed by the Appellants; that one shipping bill is bearing stamp without any signature and in remaining two shipping bills though the signatures are there but they are not of the Appellants. He, further, contended that seizure of the export goods under Section 10 of the Customs means goods which are to be taken outside India to a place outside Inland exporter in relation to any goods at any time between their entry for export and the time and their exporter includes any owne....
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....ent which is not permissible under law; that the processing of the shipping bill by the Customs Authorities itself shows that the first stage of proceedings for export was illegal and goods should have not been allowed to be entered into Port without lawful documents of Shipping Bills. Finally he submitted that the impugned goods should not have been seized; that assuming the goods could have been seized, in terms of paragraph 4.2a of the Exim Policy the seizure is required to be lifted within a period of 7 days; that their goods have unnecessarily been seized to prevent them from exporting the same; that it is nothing but a calculated device of the trade competitors to grab the overseas market by preventing them from exporting the goods. ....
TaxTMI
TaxTMI