TaxTMI 
TaxTMI 
2004 (7) TMI 166
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....owever, M/s. Blaze International vide their letter dated 20-1-2000 made it clear that they were not importer or the goods and there was some error on the side of Liner Agent. They categorically stated that the said consignment did not belong to them and nor they had placed the order for the same. The appellants herein requested for re-export of the cargo stating the reasons that the consignee was not owing the goods and Load Port Antwerp had been informed regarding this issue. This consignment was examined by the Customs. On examination the Customs have found it to contain Ammonium Sulphate 95.570 MT and not the declared Aluminium Scrap. Enquiries were made and Show Cause Notice were issued. The adjudicating authority held that it was a cle....
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....iscation of Six Marine Containers under Section 115(2) of the Custom Act, 1962. That section is applicable to conveyance or animal used as a means of transport. The Marine Containers in transport in Shipping Industry are not under stood by the persons in the industry to be mode of conveyance, they are not a means of transport as covered under Section 115(2). In any case there was no proposal to effect confiscation of the Six Marine Containers under Section 115(2) of the Customs Act, 1962 in the Show Cause Notice. The proposal was for confiscation under Section 111. The adjudicator has traversed beyond the Show Cause Notice. Such orders are therefore required to be set aside in view of the settled position, in law on this aspect. (b) &....