2001 (5) TMI 97

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.... having deposited the goods. They were summoned. One Kiritbhai of M/s. M. P. International produced some Bs/E showing clearance of ball bearings and spark plugs. These goods were released. One Bhupatbhai M. Shah whose name was given by the Manager of the warehouse as the depositor of 222 cartons of ball bearings denied ownership of the same but his brother Bharat M. Shah claimed ownership. The book showed the figure of 222 cartons. Shri Bharat M. Shah initially deposed that he deposited 254 cartons but DRI found only 219 cartons. Shri Bharat M. Shah in his later deposition corrected himself and adopted the figure as 222 cartons. He claimed that he had purchased the goods for cash. He was not able to supply details of the sales at all. Shri ....

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....show cause notice is said to be the belief of the DRI that goods imported in Calcutta for over-land in bond transit to Nepal were being surreptitiously diverted to Mumbai. This is a general intelligence but no disclosure is made or claimed that it was a specific intelligence. There is no admission by any person concerned that these goods were imported and wrongly diverted. The Commissioner observed that no registers were kept by the warehouse keeper but that only note books entries were maintained. This warehouse was not licensed in terms of Sec. 58 of the Customs Act and therefore, there was no legal requirement for maintenance of specific registers. The Commissioner had also found fault with the claimants in not knowing what cargo they ha....