TaxTMI 
TaxTMI 
2005 (9) TMI 504
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....e.g. liquor, cigarettes etc. for a vessel M.V. Rahmi Pak for which one M/s. Bayland Shipping Agency was actine as Agents. M/s. Parkson Brothers were having a Bonded Warehouse. It appears that the said vessel sailed from Kandla Port on 2-4-1999 and the Export General Manifest (EGM) was filed by the Shipping Agent on 6-4-1999. However, the Shipping Bill of M/s. Parkson Brothers to have not supplied bonded ship stores was not filed along with the EGM, & was not part of the EGM. Therefore EGM was not accepted by the concerned clerk. Pursuant to this letter dated 12-4-1999 from the Shipping & Forwarding Agent, a fax from the master of vessel MV Rahmi Pak of not having received or signed any Shipping Bill or invoice issued by M/s. Parkson Brother....
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....her of the licensee. The Customs House lock should be of Godrej's strong enough and of reasonably secured size with double keys purchased by the Preventive Department at the expense of the licensee. On no account should the same lock be brought into use again if it has once been returned to the licensee. The duplicate keys of Customs lock shall be retained in the Customs House Treasury and those in use shall be kept in the custody of Bond Superintendent for issue, as and when required by the preventive officers deputed for work in the warehouse. Their issue shall be acknowledged in a special register and the officer concerned shall be responsible for the due return of the keys on the same day to the Bond Superintendent, if before 6 p.m or t....
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....ought by the appellant of all the persons is brought on record. Since, it appeals at this prima facie stage that the removal of the goods from the Bonded Warehouse cannot be established to be in knowledge of appellant. Without testing by cross-examination to establish the performance of duty cast on the Customs Superintendent in Charge, Bond or other officers who were required to keep the custody of the Customs key to the lock of the warehouse cannot bring the charge of removal of duty free goods only on basis of the Shipping Bill dated 1-4-1999. It could have been removed earlier later and the Shipping Bill could be a ploy to cover the illicit removal. The appellant has contended and this penalty arrived at to be suffering from, vice of de....