- (1.) This matter was appearing in the list for quite some time before the Vacation. It has been appearing in the list on and from Monday last. It has appeared today. Nobody appears at the first call. The prayer for adjournment was made. I am not inclined to grant this prayer because of the gross negligence on the part of the respondents in dealing with the case. Moreover, although directions for filing affidavits were given as early as on 14th August, 1991, no affidavit in opposition has been filed. This should have been filed within 4th September, 1991. There is no explanation why this was not done. Moreover, this is an unusual case where the petitioner has been subjected to a penalty for short-landing of goods which took place allegedly on 17th September, 1981. The notice of penalty was issued nearly seven years thereafter on 25th March, 1988. There is no explanation for such inordinate delay. The following four points have been noted in the order of Collector of Customs and Central Excise (Appeals):- "1. Show cause notice was issued after 7 years when many records of the case with the consignee as well as in the Customs House were lost and so exact position could not be found. 2. Goods were duty free by an ad hoc exemption and had the goods landed in full in sound condition, they would have not been subjected to duty. 3. There were endorsement on some Bills of Entries "passed in full" though lage, shortages were also indicated elsewhere. 4. Stavedoring agents in this case for unloading were appointed not by the pellants but by the S.T.C. and Indian Sugar Mills Association who were the signees". It is not clear why after noting all these the Collector of Customs came to the conclu that the petitioner was liable to pay penalty.
(2.) The petitioner was merely a shipping agent. The petitioner acted as agei the owners of the shipping company. It was not the agent of the consignor or the coi nee. It was not responsible for clearing all the imported goods across the Customs rier. The goods were in any event exempted by Government State Trading Corpora to import two lacs tons of sugar free from customs duty. The S.T.C. appointed In Sugar Industries in turn appointed one M. Elias (P) Ltd. Calcutta as Stevedores to load the cargo at Calcutta and M/s. Tarapada Suhasini Marine Contractors (P) Ltd. cutta as clearing, forwarding and Handling agent in respect of the subject consignrt.
(3.) Vessel M.V. "SILVER BAY" carrying 2,62,500 bags of sugar importe STC from USA to Calcutta unloaded a part of the cargo at Haldia Port (45,764 bags) and the balance at Calcutta Port. The petitioner acted as agent of the owner of the sel for its said voyage from USA to Calcutta.;