S.K. Bhatnagar, Member (T)

1. This is an appeal against the Order of Additional Collector of Customs, Airport, New Delhi dt.13.4.88.

2. The learned counsel stated that in this case the appellants is the Central Warehousing Corporation in whose custody the air cargo is kept pending clearance by Customs.

3. In the instant case, the Customs learnt that some of the imported cargo was being substituted either at the airline's warehouse or at the CWC warehouse. Hence, they investigated the matter and examined the consignment in question. On enquiry thus found that the consignees were fictitious. The examination disclosed that as against Auto-Spares declared in the Air Way Bills, the packages contained nuts and bolts. That apart two packages were found empty.

4. The Customs issued the show cause notice thereon alleging that the goods had been substituted while in the custody of CWC, which were the appointed custodians and were required to ensure that the goods were not removed from the Customs area with the permission of proper officer in terms of Section 45(2)(b).

5. For this alleged failure to comply with 45(2)(b) the appellants were penalised by the Additional Collector to the extent o