SANJAY TRADE CONCERN Vs. COLLECTOR OF CUSTOMS APPEALS

JUDGEMENT

(1.) THIS is a Stay Petition filed by the applicants praying for dispensing with the pre-deposit of duty in a sum of Rs. 51,142.70 demanded by the department as short-levied amount and granting of stay of operation of the order of the Collector (Appeals) dated 10-11-1988 confirming order of the Assistant Collector of Customs, Appraising Gr. IV dated 11-4-1988.

(2.) Shri S.K. Bagaria, learned Advocate appearing for the applicants gave the particulars of certain dates in the present case. Originally the appellants filed an into-Bond Bill of Entry on 5-11-1986. This was, however, substituted by an ex-bond Bill of Entry as they needed the goods urgently. The entry inwards for the vessel was granted on 14-11-1986. The goods were examined on 24-11-1986 by the Customs authorities. An order of assessment was passed by the Assistant Collector on 25-11-1986 and the goods were cleared by the appellants on 27-11-1986.

(3.) THE Custom House has applied the provisions of Section 15(1)(b) for determining the rate of duty. Shri Bagaria referred to Sections 15(1)(a), (1)(b) and (1)(c) and also to the definition provisions under Section 2(43) for warehouse and Section 2(44) for 'Warehoused goods'. Shri Bagaria stressed the point that warehoused goods means goods deposited in a warehouse. It is his contention that the said goods were never deposited in warehouse. THE goods never left the docks and were cleared therefrom. THE procedural formalities in regard to into-bond bill of entry and ex-bond bill of entry and the officers concerned for examination and allowing clearance does not affect the legal provisions which govern the rate of duty in terms of the sub-sections of Section 15. In view of the provisions of law referred to by him he argued that they have a strong prima facie case and he requested that the demand for duty may be stayed and the appeal heard on merits.