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1994 (2) TMI 60

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....rted for the purpose of their business 200 bales of Synthetic Soft Waste (Acrylic). According to them the goods were shipped under a bill of lading dated 11-9-1993. This date is important because as and from 14-9-1993 the subject goods were brought under the restricted list and the goods could not have been imported without a licence. The petitioner filed the Bill of Entry on 17-11-1993. Even acco....

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.... that alternatively, the petitioners may be permitted to have the goods bonded under Section 49 of the Customs Act. 2. The third respondent has filed a counter-affidavit sworn to on 2-2-1994. In this counter-affidavit it is stated that certain investigations prima facie disclosed serious irregularities regarding the date of the bill of lading. It is emphasized that on and from 14-9-1993 the goo....

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....san in Korea to Singapore. From Singapore consignments were transhipped by another vessel to Madras. The Vessel m.v. ORANJE arrived at Busan, Korea only on 23-10-1993 and sailed on 25-10-1993 carrying the subject cargo. The petitioners in response to the summons issued under Section 108 of the Customs Act gave certain statements, but could not properly explain the discrepancy. It is stated that he....