T.P. Nambiar, Member (J)

1. This is an appeal filed by the appellant being aggrieved by the order of the learned Additional Collector of Customs, Calcutta in order No. 26/88(A)-Addl. Collector dated 21-11-1988.

2. The brief facts of the case are that during surveillance in the docks, a consignment of components of 14" black & white TV sets valued at Rs. 3 lakhs c.i.f. approximately was found lying by the officers of the Dock Intelligence Unit (Appraising) of the Custom House, Calcutta awaiting clearance for a long time. Enquiries revealed that the importers Clarion TV (P) Ltd. had filed a WR Bill of Entry on 9-12-1987 for the goods but ultimately they did not take clearance of the goods. An information was also reported to have been collected by the officers to the effect that some importers are trying to clear the aforesaid consignment by mixing the goods with other consignments. The aforesaid goods valued at Rs. 3 lakhs c.i.f. approximately were seized by the officers of D.I.U. (A) on 22-7-1988 under Section 110 of the Customs Act, 1962 on the reasonable belief that the same had been imported unauthorisedly and were liable for confiscation under Section 111 of the Customs Act, 1962. The Representatives of Clarion TV (P) Ltd. was summoned under Section 108 of the Customs Act, 1962 on 26-8-1988 to appear before the officers of D.I.U. (A) with the related documents to explain why they did not clear the goods even after the WR Bill of Entry No. 4879 dated 15-12-1987 had been filed by them in the Custom House and duly processed and delivered to them. The Managing Director of Clarion TV (P) Ltd. vide letter dated 30-8-1988 informed that the subject goods had been originally imported by them, but subsequently due to financial difficulties they had relinquished their title to the goods and that they had informed the foreign shippers accordingly. A show cause notice was issued on 13-9-1988 stating that since the goods appeared to be not permissible for import and the importers do not appear to be in possession of any valid import licence and since no attempts have been made to clear the goods for about a year, the goods appeared to have been imported in contravention of Section 111 of Customs Act, 1962 read with section 3(2) of Imports and Exports (Control) Act, 1947 rendering them liable for confiscation under Section 111(d) of Customs Act and the importer, if any, liable to penal action under Section 112. It was also stated in the show cause notice that any person/party who claimed to be the importer or owner or to have any interest in the subject goods is called upon to show cause as to why the goods should not be confiscated under Section 111(d) of Customs Act, 1962 and why penalty should not be imposed on them under Section 112 ibid. Clarion TV (P) Ltd. vide their letter dated 22nd September, 1988 in reply to the show cause notice stated that they had filed the warehousing Bill of Entry in this case on the strength of the duplicate copy of the documents. However, due to the financial constraint, they have not been able to release the documents and that they have informed the suppliers as well as the bank to this effect. It was further stated that the supplier had called back the documents from the bank. Since they had not released the goods from the bank against the payment and they are not the owner of the goods, they requested that the WR Bill of Entry filed by them be cancelled. In the meantime, Telerama (India) Ltd. (present appellants) filed a letter dated 12-9-1988 to the Assistant Collector of Customs (D.I.U.) requesting for cancellation of Bill of Entry WR No. 4879 dated 15-12-1987 filed by Clarion TV (P) Ltd. and for fresh noting of the Bill of Entry in favour of Telerama (India) Ltd. It was stated in the said letter that the Bill of Entry No. 4879 WR dated 15-12-1987 had been processed in favour of Clarion TV (P) Ltd. and since the said Clarion TV (P) Ltd. are unable to take delivery of the goods, the shipper Compo