AMESH WOOLLEN INDUSTRIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal directed against the order of the Addl. Collector of Customs, Bombay bearing No. S/26-313/87 III dated 19-4-88.

(2.) The brief facts of the case as stated by the appellant's advocate for purpose of disposal of the appeal can be stated as below:

(3.) HEARD Shri Mondal. He contended that the appellants have filed the B/E for clearance of the goods covered by L.No. 149. The department has objected to the noting of the B/E on the ground that the goods covered by this L. Number are woollen synthetic rags. This is evidence from the endorsement given in the B/E. The weight of the consignment as indicated by the department is also 20,958 kgs. Instead of amending the B/E, showing the correct description and weight, they kept the B/E even as on date. The said B/E bearing the Import Department No. 03393 dated 8-1-1987 is not cancelled and is very much alive. In the circumstance, when another B/E viz. B/E.No. 004514 dated 11-3-87 was presented in respect of the same L. Number, the department is justified in concluding that a B/E has already been presenting in respect of the goods on 8-1-87. Thus, he supported the Addl. Collector's order and pleaded that the appeal be dismissed.