TaxTMI 
TaxTMI 
2003 (11) TMI 174
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.... House, Jawahar Custom House, Air Cargo Complex, pending enquiry under Rule 23 of the CHALR-1984. 2. The Appeal No. 725 has been filed by M/s. Thawardas Wadhumal (CHA No. 11/106) proprietary firm against Order-in-Original No. CCP/ADJ/ACB/2001, dated 18-4-2001 passed by Commissioner of Customs (Preventive) by which the Commissioner found that the proprietor of M/s. Thawardas Wadhumal (CHA No. 11/106) viz., Shri Jairam T. Asrani and his employee Shri Deepak Parekh, knowingly, wilfuly and deliberately aided and abetted a passenger Shri Lingala Raja Reddy inasmuch as Shri Parekh prepared the baggage declaration form, Transfer of Residence form and check list of the goods and also declared less quantity of goods (as per request of the Pax Lin....
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....n the goods of foreign origin. The driver of the Tempo on enquiry informed the officers that he was asked by one Shri Harifbhai to carry the packages in his tempo from U.B. Center, Mumbai to Manish Market and no documents were given to him. These goods found in the tempo were seized in the reasonable belief that they are imported into India in contravention of the provisions of Customs Act, 1962 and therefore the same are liable for confiscation. Similarly, detailed examination of packages loaded in the tempo No. MRL-9087 were also conducted which revealed that the packages were having marks such as BDF No. 739/20-5-99. PP No. G-68980 LRR. These goods were also seized. The driver of the tempo No. MRL 9087 informed that he undertakes the job....
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....nger had approached the Deepak and requested him to assist him to clear the unaccompanied baggage and after reading the contents of the BDF, the signatures were obtained on the documents and handed over the same to Shri Deepak Parekh for further procedures. Shri Deepak Parekh the dock clerk of CHA 11/106 admitted that he is looking after the baggage work at Mumbai Docks and at Sahar Airport and he gets passengers from the Blue Gate and explained that the passenger by name Shri Lingala Raj Reddy having passport No. G-681980 approached him on 20-5-99 when he was standing at the Blue gate and enquired whether his baggage could be cleared under TR facilities. The BDF form was prepared as per the list of the goods given to him by the said passen....
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....d and nobody of that name located in nearby area. Show cause notice inter alia was issued to the present appellant based on the above enquiry. No efforts appear to have been made to trace out Shri Harifbhai. 4. After hearing both sides and considering the material on records it is found :- (a) This seizure is affected from two tempos, out of the seven tempos intercepted by Marine and Preventive Officers of Customs Commissionerate (Preventive), Bombay. Orders in regard of two other tempos out of the same interception were dealt with, in the case of Ameya Clearing Agency [2003 (158) E.L.T. 529]. Therein one of the Members of this Bench after considering the material on record and hearing the appellants therein, the CHA firm and the Dock....
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...., non-feasance or misfeasance on part of the Dock clerk and/or the CHA and nothing new has been revealed in the enquiries made by the Marine & Preventive Officers to bring out any additional material on record of any such acts on the performance of CHA functions on part of the CHA firm and Dock Clerk, the penalties on them were not upheld. (iii) After relying upon the decision of the case of Mohan Meakin Ltd. - [2000 (115) E.L.T. 3 (S.C.)], the penalty imposed under Section 112(b) in the proceedings initiated by the Commissioner (Preventive) was not upheld. (b) In the present case, also, the factual situation remains the same as in the case of Ameya Clearing Agency we would approve the findings as arrived at in....