2011 (4) TMI 313

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mosstanol L which was warehoused after filing necessary Bill of Entry. However, they failed to clear some of the quantity of imported goods which remained in warehouse beyond permissible warehousing period of 12 months. They did not apply for extention also. The adjudicating authority permitted the re-export of balance quantity (168.00 MT) of un-cleared imported goods granting exemption from paym....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   5. However, on going through the order, it is seen that these orders are not relevant in the instant case as the facts are different. The main reason advanced by the importer is that due to lack of market demand for the product , they are not clearing the goods, but wish to re-export the balance unclerared quantity to the foreign buyers. They have informed this vide letter dt.4.12.09. O....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....visions warranting penalty. The order of the Tribunal cited supra, discusses this issue clearly and reads as follows:   5 Otherwise also there is no positive evidence on records to show that the appellant was an accomplice or abettor. It has been held in a number of cases that mere failure by the Custom House Agent to carry out his duties in accordance with law by itself is not sufficient ....