TaxTMI 
TaxTMI 
2009 (2) TMI 181
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....landed at Gateway Port, Nhava Sheva in Distt. Raigad. Initially the part of clearance was mentioned as " Tughlakabad' but on the Importer's request, the same was changed to " ICD Garhi Harsaru". As per "Imported Goods (Conditions of Transhipment) Regulations, 1995", both, the shipping line-M/s. PIL Mumbai Pvt. Ltd. and the Appellant as custodian filed a transit bond for transshipment of the goods from Nhava Sheva to Garhi Harsaru. Thereafter the transshipment of the goods from Nhava Sheva to ICD Garhi Harsaru, Gurgaon was allowed by the Dy. Commissioner of Customs, Nhava Sheva. The Appellant vide letter dt. 13-8-04 intimated the jurisdictional Customs Authorities that the containers have arrived but the same are empty. After a few days, the....
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....ner's order was dismissed by the impugned order-in-appeal No. 36-37/KKG/GGN/08 dt. 4-2-08 and it is against this order that the present appeal has been filed challenging the imposition of penalty under Section 112 of Customs Act. 2. Heard both the sides. 2.1 Shri V.R. Sethi, Advocate, Ld. Counsel for the Appellant made the following submissions: (1) The Appellant being the custodian of the ICD, Gari Harsaru are responsible for the goods only on receipt at the ICD and when the containers were received in empty condition, they immediately informed the Customs Authorities. (2) Though the Appellant had also executed bond for transhipment of the goods, subsequent investigation revealed that one Shri Ram Gupta was responsible for diversion of....
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....he request of the importer, the shipping line filed an application for amendment of the port of clearance to ICD Garhi Harsaru which was allowed. After the amendment of the port of clearance in respect of this consignment, the Appellants were informed about the arrival of the consignments. The Appellant filed the necessary bond even though according to the Appellant, the shipping line had also executed the bond. I find that when the containers arrived at ICD and were found to be empty, it is the custodian who on 13-8-04 informed the Customs authorities and the Customs authorities initiated the investigation and in course of investigation which it was found one Shri Ram Gupta was behind the illicit diversion of the goods. I find that the sho....