Ruma Pal, J. - (1.) This application for contempt had been earlier disposed of by an order dated 10-2-1995. The order was vacated on the ground that the basis of the order namely, identity between the petitioner's goods and those of two other importers had been admitted by the respondent authorities, when there was, in fact, no such admission. At the instance of the respondents the order was recalled and the application for contempt is being disposed of for the second time.
(2.) The petitioner had imported Koyo Brand Bearings shipped from Singapore. The goods arrived in April, 1994 at Calcutta. In the same month clearance was sought by filing bills of entry. Because of the failure of the respondents to even provisionally assess the goods and to release them, a writ application was moved by the petitioner. The matter was moved on notice and an order was passed by this Hon'ble Court on 27th September, 1994. It is this order which is the subject matter of the contempt proceeding. The order insofar as is irrelevant reads as follows : "This application is being moved upon notice to the respondents. The respondent authorities state that they are willing to provisionally assess the goods by 15-10-1994 and to release the goods on the basis of such provisional assessment in terms of the order of the Supreme Court passed in Writ Petition No. 210 of 1993 (Shri Pravin E. Trivedi v. Union of India and Ors.) Accordingly, this application is disposed of by directing the respondent authorities to make a provisional assessment by 15-10-1994 and to release the goods within a period of 48 hours upon compliance with the terms of the provisional assessment including execution of a bond and furnishing of such other security as may be directed. If such provisional assessment is not made within the period specified above, then immediately after expiry of the period the goods shall be released upon payment by the petitioner of the Customs Duty on the basis of the valuation in the Bill of Entry and furnishment of a Bond for payment of Duty on a value 50% in excess of the declared value. It will be open to the authority to satisfy themselves that the goods imported are of the description claimed by the petitioner. As this order disposes of the writ petition before filing of affidavits, it is recorded that the allegations contained in the petition are not admitted by the respondents".
(3.) The proceeding before the Supreme Court referred to in the order also related to the import of Koyo Brand Ball Bearing. Upon a similar complaint by the importer an order was passed by the Supreme Court in the following terms :" "There will be an interim direction to the respondents to make provisional assessment within three weeks of the receipt of a copy of this order and to release the goods upon compliance with its terms, including the execution of the bond. If such a provisional assessment is not made, then immediately after the expiry of two weeks from the date of service of this order, the goods shall be released upon payment by the petitioner, or the customs duty on the basis of the valuation in the Bill of Entry and furnishment of a Bond for payment of duty on a value 50% in excess of the declared value.";