TaxTMI 
TaxTMI 
2000 (9) TMI 131
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.... request from the agents of the vessel, the ships carrying these goods for amendment in the manifest seeking to change the name of the importer from M.D. Corporation to Relaxo Plastics on the ground that the goods have been sold in the high seas by M.D. Corporation to Relaxo Plastics. This amendment was permitted. Relaxo Plastics thereafter filed bill of entry for clearance of these goods and produced the advance licence on the basis of which it claimed clearance without payment of duty under appropriate exemption notification. Before clearance could be effected against this licence, information was received by customs house that advance licence had not been issued by the licensing authority but had been forged and that there was no firm or....
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....r who had dealt with licence in question. 2. On the basis of these investigations, the department seized the goods and also proposed to confiscate the goods under clause (d) of section 111 of the Act, the goods not being covered by that licence. The Collector's order also records that M.D. Corporation and others had rendered themselves liable for confiscation. M.D. Corporation waived issue of written notice. It is contended on behalf of Rajesh Desai that no notice was issued to him either in writing or orally. The advocates Mr. Arun Mehta for T.S. Makkad and Mr. H.R. Shetty for Rajesh Desai are unable to tell us what the position was with regard to their client. Ram Avtar Agrawal, who is present, also does not recall whether he was i....
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....at it was Uttam Bhura who had M.D. Corporation's bill of entry withdrawn and had the fresh bill of entry filed by Relaxo Plastics. The statement of R. Damani and R. Desai is relied upon to show that Bhura paid Rs. 6.8 lakhs towards premium for the licence. We agree that on the basis of the facts before us, it is not possible to say with any degree of confidence that Uttam Bhura was solely a victim of the scheme by Relaxo Plastics. It is not improbable that the person may sell the goods through a broker to another person, without coming into contact with the seller. However, Bhura has taken upon him liabilities beyond that of a seller of goods. He instructed the customs house agent to prepare the bill of entry on behalf of Relaxo Plastics, w....