Ajit Kumar Sengupta, J. - (1.) In this application under Article 226 of the Constitution, the petitioner has challenged the refusal of the Customs Authorities to make redetermine the assessable value on the Bill of Entry in respect of 76 Coils of defective C.R.C.A. sheets which arrived in vessel S.S. Viswa Bandhen on the basis of the corrected freight shown by the Shipping Corporation of India. The facts are stated hereinafter.
(2.) The said goods arrived sometime in November, 1986. Upon the arrival of the said goods the Customs Authorities allowed the petitioner to keep the said goods in the Warehouse under Section 59 of the Customs Act, 1962. The Shipping Corporation of India, the carriers of the said goods, issued a freight bill dated 29th October, 1986 in respect of the said goods for Rs. 4,75,350.03p to the petitioner. In view of the said freight bill raised by the Shipping Corporation of India, the petitioner at the time of filing the bill for Warehousing mentioned the freight paid in respect of the said goods as Rs. 4,75,350.03p. The bill of entry was filed and the petitioner was assessed on the basis of the aforesaid freight bill.
(3.) On or about 25th November, 1986 the Shipping Corporation of India however, raised the correct freight bill on the petitioner in respect of the said goods at Rs. 2,60,081.98p. and stated that the freight bill was re-calculated and the Shipping Corporation of India requested the petitioner to treat the previous freight bill for Rs. 4,75,350.03p. as cancelled. Upon receipt of the correct bill, the petitioner's clearing Agents, Messrs. J.C. Bose & Sons addressed a letter to the Assistant Collector of Customs pointing out the correct freight bill in respect of the said consignment and requested him to re-assess the Bill of Entry on the basis of the correct freight bill. By an undated letter issued in December 1986, the Assistant Collector of Customs, Appraisement Group III informed the clearing agents that the petitioner's request for amendment of the assessable value of the goods could not be acceded to as it was not clear why the reduction in freight was made and whether it was so made by way of a special concession to the petitioner or whether it was open to all others. The petitioner was advised to take recourse to refund claim procedure in due course. By a letter dated 25th December, 1986 the petitioner made it quite clear that no special concession was given to the petitioner and the correct freight bill was Rs. 2,60,081.98p. and consequently the Bill of Entry should be re-assessed.;