NARAYAN INTERNATIONAL Vs. UOI
HIGH COURT OF DELHI
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S.Ravindra Bhat, J. -
(1.) The Petitioner claims a direction against the respondents, i.e. Collector of Customs and the International Airports Authority of India, (IAAI) for release of its goods imported from Singapore, for which Bill of Entry was filled on 23.06.1990, without payment of ground rent demurrage etc.
(2.) The Petitioner imported a consignment of Y.K.K. Polyster zippers type LFC-32, No.3, size 8, of Japanese origin from Singapore through invoice dated 15.06.1990. The total number of zippers imported were 4,10,000 pieces. The value declared was of Singapore dollars 12 per 100 pieces. The total value of the consignments was Singapore $ 53,300/- C.I.F. The Bill of Entry was filed on 23.06.1990.
(3.) The Petitioner did not insist on a show cause notice as it was incurring heavy demurrage. The Addl. Collector enhanced the value of the goods imported without hearing it. The petitioner, therefore, approached the Customs, Excise and Gold Control Appellate Tribunal (CEGAT) by an appeal. The Tribunal set aside the order of the Collector and remanded the matter to the Additional Collector. The latter heard the petitioner, furnished them the materials on which the department relied, and passed his order. Relying on the invoice value of imports made by M/s. Enterprises he enhanced the value from US $ 13/- per piece to Rs.151.36; he directed confiscation of the goods and gave option to the petitioner to pay redemption fine of Rs.50,000/- and a penalty of Rs.1,50,000/-, by order dated 15.01.1991.;
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