2008 (1) TMI 768

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....ause Notice dated 4-3-2000. 2. Heard Shri C. Lama, the ld. J.D.R. on behalf of the appellants and perused the records. None appeared on behalf of the Respondents. 3. The brief facts of the case are that the Officers of Central Intelligence Unit (C.I.U.), Air Cargo Complex, Mumbai intercepted one consignment of seven packages which arrived from Hong Kong by Swiss Air Flight SR-7037, dated 7-9-1999 vide Airway Bill No. 085 6220 3083 dated 3-9-1999 showing consignor as Y.M. Chan, Baccarat Hotel, Chatttoam Road, Kowloon and consignee as M/s. Mallik Enterprises, 87, Pak Block. Allama Iqbal Town Lahore (Pakistan). This consignment was declared to contain "Blotting Paper". 4. Detailed examination of the said consignment res....

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....rwarder for the consignment and the purported consignee M/s. Sana Trading Co., Karachi, stating that M/s. World Wide Travels, Hong Kong, on 3-9-1999 shipped one consignment deemed to contain blotting papers pertaining to M/s. Mallik Enterprises, Lahore; that M/s. World Wide Travels found that the packages loaded in the said shipment did not pertain to the concerned consignee and that the consignment of Blotting Paper is still lying in his client's office for shipment to M/s. Mallik Enterprises, Lahore; that the consignment under seizure was actually meant for M/s. Sana Trading Co., Karachi. 8. It was further stated in his letter that after learning their mistake they have intimated M/s. Swiss Air office at Hong Kong on 8-9-1999 for ....

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....World Wide Travels to Hong Kong instead of to its destination Lahore by the Commissioner on the ground that once proceedings had been dropped, it was for the owner of the goods to deal with it regarding its destination at the time of re-export and the goods were allowed to be taken in person to Hong Kong. Therefore, the order was implemented. 14. In the subject case, we find that the goods were found to be mis-declared as "Blotting Paper". However, subsequent to seizure, the forwarders M/s. World Wide Travels and also the purported consignor/consignee M/s. Sana Trading Co. requested for amendments not only for the change of consignee viz. from M/s. Mallik Enterprises to M/s. Sana Trading Co. but also for change of description of goo....

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....re time before the same are actually loaded on board the flight destined for actual destination of the consignments and that any substitution replacement of the contents could very well be effected in the cargo godown of transferee airline also (viz. Pakistan Airlines in this case). 19. The Commissioner has ignored all the aforesaid discrepancies and he disregarded the observations of the Supreme Court in the case of Collector of Customs, Madras v. D. Bhoormal reported in 1983 (13) E.L.T. 1546 (S.C.), which are as under : "The prosecution is not required to prove its case with mathematical precision, but what is required is that establishment of such a degree of probabi-lity that a prudent man may on its basis believe in the exis....