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Showing contexts for: wrong shipment in Guru Ispat Ltd. vs Commissioner Of Customs (Port) on 4 July, 2002Matching Fragments
3. Subsequently, the appellants were issued a show cause notice on 5-6-2000 proposing confiscation of the goods and imposition of personal penalty upon the appellants. The said show cause notice resulted into passing of the impugned order by the Commissioner of Customs.
4. We have heard Shri Pinaki Ghosh, Id. Advocate along with Shri S. Chatterjee, Id. Advocate appearing for the appellants and Shri A.K. Pandit, Id. JDR for the Revenue.
5. The main contention of the appellants is that there was no mala fide on the part of the appellants and the mistake has occurred at the Port of transhipment at Singapore which stands clarified by the foreign supplier. In the circumstances, the imposition of fine by the adjudicating authority for the purposes of re-shipment of the goods was not justified. It is their contention that they also came to know about the wrong-shipment for the first time when the containers were examined physically by the Customs on 29th March, 2000 and they immediately took up the matter with their foreign supplier and also requested the Customs authorities not to proceed ahead with the assessment of the goods. As such, submits the Id. Advocate that there being no mistake on the part of the appellants or any mala fides, imposition of fine and penalty imposed upon the appellants is not justified.
8. Inasmuch as we find that wrong, shipment of the goods by the foreign supplier, was not on account of any mala fide on the part of the appellants, the same seems to be a genuine mistake, re-export should be allowed without any redemption fine. The appellants have established their bona fides by taking immediate steps on coming to know about wrong-shipment of the goods. The observations made by the Commissioner are in the realm of assumption and presumption and in the absence of any evidence reflecting upon the appellants' conduct to import the wrong goods by mis-declaring the same, cannot be held to be conclusive. As such, we are of the view that the imposition of redemption fine and penalty upon the appellants are not justified. We accordingly set aside the same allow the re-export of the consignment without any redemption fine, penalty and duty. Appeal is disposed of in the above terms.