2007 (1) TMI 320

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.... the Respondent. [Order (Oral)]. - M/s. St. John Transport Systems, Tuticorin, a unit of  M/s. St. John Freight Systems Ltd., Tuticorin, has filed this appeal. The facts of the case are that on 10-3-1999 a trailer truck carrying a 40 feet container stuffed with waste paper valued at Rs. 60,000/- was intercepted by the CISF personnel, when the same was about to move out of the port area.....

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....  As per the Order in Original, statements of the tally clerk of the transporter, driver and cleaner of the vehicle, an employee of Shipping Lines and the transport operation in charge of St. John Freight Systems, were unanimous that the mistake was unintentional and reiterated the circumstances leading to the attempted clearance of the subject container mentioned in their above letter to the....

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....moved in contravention of the provisions of the Customs Act. 2.  Ld. Counsel submitted that St. John Transport Systems, appellant in the instant case, is a division of MA. St. John Freight Systems Ltd., Tuticorin, which also ran a CFS at Tuticorin. As the container was removed with a chit prepared by the tally clerk would contain the number of the container, the appellant had to account fo....

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....sustained. 4. On consideration of the facts of the case, I find that had the container been moved out of the gate, the transport agent would have been required to account for the same, in view of the details of the container and goods recorded in the IGM and Port Trust records. Considering the status of the appellants as a custodian running a CFS at Tuticorin, I am inclined to believe that....