- (1.) THE petitioners in this writ petition dated July 20th, 2004 are seeking a mandamus commanding the authorities of the customs department to pay them Rs. 4,50,000/- with penalty and interest, since the authorities are unable to return the goods.
(2.) THE petitioners imported 400 sets of UPS system from Taiwan. The goods arrived at Kolkata port on January 7th, 2000. The bill of entry was filed. On inspection the authorites of the customs alleged under valuation. The petitioners were called upon to take delivery of the goods after submitting requisite bond and bank guarantee. Feeling aggrieved they moved this Court by filing a writ petition. By an order dated May 19th, 2000 that writ petition was disposed of directing the authorities of the customs to release 50% of the goods keeping the balance 50% as security for duty that would be payable. They were directed to submit a bank guarantee for Rs. 50,000/ -. In that order it was recorded that according to the petitioners value of 50% of the goods was around Rs. 4. 5 lac, and that according to the authorities the duty payable for the goods was Rs. 5,00,000/ -. In compliance with that order 50% of the goods were released. The competent authority of customs gave decision against the petitioners. Feeling aggrieved they preferred an appeal before the tribunal. By an order dated October 24, 2002 the tribunal allowed the appeal and set aside all decisions of the authorities of the customs. Consequently the petitioners became entitled to get delivery of the balance 50% of the goods. They, however, were liable to pay duty. In view of order of the tribunal by a letter dated April 23rd, 2003 the authority concerned informed the petitioners that they were entitled to get the goods released. When the petitioners were ready and willing to take delivery of the goods, on September 12th, 2003 the goods were sold by the authorities of the customs. As a result, the petitioners did not get delivery of the balance 50% of the goods. The customs authorities claimed that the balance 50% of the goods were sold at Rs. 1,77,786/-, and that after adjusting the duty payable nothing was found payable to the petitioners. Since the petitioners did not get the goods or the price thereof, they took out this writ petition for the principal relief noted hereinbefore.
(3.) ON the strength of a Division Bench decision of this Court in commissioner of Customs (Prev) West Bengal, Kolkatav. Ratan Kumar Saha, 2005 (03) LCX 0274 counsel submits that the petitioners are entitled to get the value of the goods with interest. Her submission is that the value of the 50% of the goods sold by the authorities of the customs should be accepted as Rs. 4. 5 lac as was mentioned in the order of this Court dated may 19th, 2000. She says that 50% of the total duty payable was paid by the petitioners, and hence only 50% of the duty could be adjusted from the sale proceeds. The position is disputed by counsel for customs. His submission is that towards duty payable for the goods the petitioners did not pay any amount. He says that there is no basis for accepting the case of the petitioners that value of the balance 50% of the goods was Rs. 4. 5 lac. His further submission is that the petitioners were liable to pay rates payable to the warehouse. This claim has been disputed by counsel for the petitioners. She has said that the petitioners also paid a sum of Rs. 20,000/- in terms of directions of the authorities.;