Document Fragment View

Matching Fragments

2.7 Aggrieved appellant company and its Director have filed these appeals before tribunal. 3.1 In their appeal appellants have assailed the order of Commissioner on following grounds-

i. Undisputed fact that Bill of entry was filed only on the basis of documentary evidence. Importer would come to know about a wrong shipment only after the goods are examined or when informed by the supplier. In the present case where the goods have been wrongly sent by the supplier it would be wholly unjustified to attribute misdeclaration on them. ii. The request for re-export is not an afterthought and was made immediately when the shipper came to know about the error. iii. MAWB is issued by the carrier airline after the receipt of goods on the basis of declaration 6 C/88129,88400/2018 made by the shipper or the forwarder of the goods on behalf of shipper.

 That they ordered "Memory Modules" and to that effect, he has already submitted copy of purchase order dated 12.02.2018;

 That he came to know about the wrong shipment supplied by M/s. Decimal General Trading LLC on 25.03.2018 via E-mail;

 That he does not sign on the declaration filed with the Bill of Entry; that on his behalf, CHA sign the declaration;

 That the entire shipment does not belong to him and the supplier has sent wrong shipment;  That neither he nor his firm has ever been indicted in any Customs related offences and they have never been charge-sheeted nor given any show cause notice till date; and  That the supplier vide email dated 25.03.2018 has requested to re-export the shipment back to Hong Kong and they also wish the same.

 That the goods arrived at ACC Mumbai on 21.03.2018 and they filed the Bill of Entry soon after on 23.03.2018 without realizing discrepancy in the shipping documents to avoid penal provisions contained in Section 46 of the Customs Act, 1962;
 That they received an E-mail from the supplier on 25.03.2018 informing them of the wrong shipment of the goods; that the said email clearly demonstrates that the goods have been wrongly shipped and were meant for some other client of theirs in Dubai; that the supplier realizing his mistake has asked vide the said email for the goods to be shipped back to him;

 That an HAWB slip bearing number 1008458/hka918030115 was found to be pasted on the subject shipment whereas their consignment pertained to only MAWB bearing no. 16041242585 which reinforces their statement that a wrong shipment had been sent to them by mistake; and  That while unpacking/checking of shipment at the Customs warehouse by the CIU team in the presence of their CHA representative, the slip fell off from the packing; that this can be verified on the CCTV cameras thereon.