Case Law Details
Delhi International Airports Pvt.Ltd. Vs Commissioner Of Customs (Appeals) (CESTAT Delhi)
Delhi International Airports Pvt. Ltd (Appellant) has filed the current appeal being aggrieved against Order-in Appeal dated June 19, 2019 (’OIA’) in which the penalty was imposed on the Appellant for the removal of consignment as heavy as 700 Kgs from the Customs Area without filing the Bill of Entry for the same.
Factually, a consignment consisting of one package declared as machine parts weighing 700 kg shipped by M/s. Hartland Technologies Ltd., Hong Kong to M/s. Fern Grove Precision Concepts India, Noida through King Fisher Airlines and got entered but was got removed from the Import shed of Air Cargo complex, IGI Airport, New Delhi without filling Bill of Entry. The officers observed that Commissioner of Customs (IMG) New Delhi had appointed the Appellant as custodian of the imported goods with effect from May 03, 2006 until the goods are cleared for home consumption or are warehoused or are transshipped otherwise in terms of provisions of Customs. The said arrangement was regularised till March 16, 2014. However, the Appellant through concessional agreement between the Appellant and M/s,. Delhi Cargo Terminal Management India Pvt. Ltd. has appointed M/s. CELEBI to outsource its duty to upgrade, modernize, finance, operate, maintain and manage the existing cargo terminal at Delhi Airport.
The Department accordingly, opined that M/s. CELEBI failed to perform its duty and has also failed to abide by the provisions of Acts and Rules, Regulations Notifications and orders issued thereunder. Since the Appellant was otherwise appointed custodian under the Customs bond, it was proposed to be vicariously liable for all the acts of M/s. CELEBI. Accordingly, a show-cause notice dated March 13, 2015 was served upon the Appellant as well as M/s. CELEBI proposing the imposition of penalty on them under the provisions of the Customs Act, 1962 (“the Customs Act”).
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