TaxTMI 
TaxTMI 
2014 (5) TMI 51
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and March 15, 2010, the petitioner imported 17 consignments of Mulberry Silk Fabrics from China through Chennai Port under Bills of Entry which were assessed to duty. After the consignments were brought to Howrah and kept at the Railway Parcel Shed, the consignments were seized by the Customs Authorities. A show cause notice bearing C.No. VII(10)14/P&I/WB/10/1272, dated 2-9-2010 was issued "To Wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder the Customs Act, 1962, and on the basis of available records. Description of Goods Quantity Value Silk Fabric of Foreign Origin 10,413,10 (MTRS) Rs. 15,61,965/- 2. The petitioner duly replied to the aforesaid show cause notice by a letter dated 1st November, 2010, a copy of which has been annexed to the writ petition. Adjudication proceedings were commenced. The petitioner and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd accordingly no penal action against the notice/claimant is invokable under the provisions of Customs Act, 1962. The remaining 1 no. of carton of Mulberry silk relating to courier booking No. 5245/5 is confiscable u/s 111(d) as there is no claimant. Order In view of the above-mentioned discussion, I drop the proceedings and order release of 16 cartons of silk as discussed in the table above to....