RAMNATH AGARWAL Vs. G S IYER COLLECTOR OF CUSTOMS KANDLA
LAWS(GJH)-1960-9-13
HIGH COURT OF GUJARAT
Decided on September 08,1960

RAMNATH AGARWAL Appellant
VERSUS
G.S.IYER,COLLECTOR OF CUSTOMS,KANDLA Respondents


Referred Judgements :-

LOCAL GOVERNMENT BOARD V. ARLIDGE [REFERRED]
EXPRESS NEWSPAPER PRIVATE LTD VS. UNION OF INDIA [REFERRED]
RAMJI UKABHAI PARMAR VS. MANILAL PURUSHOTTAMDAS SOLANKI [REFERRED]



Cited Judgements :-

ASSISTANT COLLECTOR OF CUSTOMS FOR APPRAISEMENT VS. BILBA PAPER PRIVATE LTD [LAWS(CAL)-1965-6-23] [REFERRED TO]
WARANA SAHAKARI SAKHAR KARKHANA LTD VS. M S PAI [LAWS(BOM)-1963-7-13] [REFERRED TO]


JUDGEMENT

S.T.DESAI - (1.)This petition raises a question of some importance relating to the interpretation and ambit of limitative provision in section 39 of the Sea Customs Act to be referred to by us hereinafter as the Act. In view of the contentions urged at the bar on this question of limitation and other aspects of the matter the facts require to be stated with some fullness.
(2.)In December 1957 the petitioner imported 380 case of free wheels at Port Kandla per S. S. Egidia. The petitioner in the usual course filed the Bill of Entry through his clearing agents along with the relevant documents. On 11/01/1958 the petitioner in answer to some inquiry made by the Customs Authorities supplied further information required of him. On 14/01/1958 the Customs Officer made certain endorsements on the Bill of Entry Those endorsements are of considerable importance in appreciating the arguments advanced before us. In the column under the heading Value on which Duty is Assessed the Customs Officer wrote as under :-Rs. 97 435.5 In the heading under Rate of Duty he wrote 65% u/i (meaning under item) 75(8) I.C.T. (meaning Indian Customs Tariff). In the heading under Amount of duty he wrote out the sum of Rs. 63 333.08 All the three endorsements relating to value on which Duty was assessed. Rate of Duty and Amount of Duty were initialed by the Customs Officer and the date appended to the same was 14/01/1958. As we shall presently point out greatest stress is laid on behalf of the petitioner on this factual aspect of the matter. On 15/01/1958 the Collector of Customs Kandla addressed a letter to the petitioner inter alia stating therein- x x x x
"In view of the evidence produced by you the goods are being released on payment of duty......You are therefore requested to make early arrangements for the clearance of the consignment."

(3.)On 16/01/1958 the amount of duty was paid by the Petitioner and it is common ground that the goods were cleared on that date. Nothing happened in the matter of this consignment to be described by us hereafter as first consignment till the 16/04/1958 when the Collector of Customs Kandla addressed a letter of Demand to the petitioner of which we shall presently make mention. In the meantime the petitioner had imported another consignment of 113 cases of components of free wheels at Kandla per S. S. Jalatarang and this had arrived at Kandla in about March 1958. The petitioner filed the Bill of Entry relating to the same through his clearing agents along with the relevant documents. The goods of the second consignment were detained by the Customs Authorities on the ground that the real value declared by the petitioner was not correct. Adjudication proceedings ensued in which ultimately the Collector of Customs Bombay passed an order on 14/01/1960 directing that the goods of the second consignment be confiscated under sec. 167(37) of the Act. He however gave an option to the petitioner to pay in lieu of confiscation a fine of Rs. 12 0 By that order the petitioner was informed that he could appeal against that order to the Central Board of Revenue at Delhi. An appeal filed by the petitioner against that order is pending but we are not concerned on this petition with the subject matter of that appeal or the contentions therein raised. The petitioner through his clearing agents applied for clearance of the detained goods on payment of the fine of Rs. 12000/in compliance with the Order.
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