Calcutta High Court
Rajya Vardhan Dewra vs Commissioner Of Customs (Port) & Ors on 29 August, 2008
Author: Soumitra Pal
Bench: Soumitra Pal
WP No. 1320 of 2008
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
Rajya Vardhan Dewra
Versus
Commissioner of Customs (Port) & Ors.
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
Date : 29th August, 2008.
The Court: In the writ petition, the petitioner stated to be carrying on business of import of
furniture and having an Import Export Code has prayed for a direction for release of the goods covered
under Bill of Entry No.421721 dated 23rd July, 2008 being Annexure-P2 to the petition on the basis of the
valuation declared by the petitioner under Rule 4 of the Valuation Rules.
Submission has been made that though the duty payable on the imported goods is
Rs.1,52,461.39 under Section 14(1) of the Customs Act, 1962, however, the respondents are demanding
customs duties of Rs.6,95,508/- approximately by resorting to the impugned Circular No.02/2008 dated 20th June, 2008. It is submitted that such action is contrary to the Circular of the Board being No.22/2004- Cus. dated 3rd March, 2004 directing release of the goods provisionally. It is submitted that though a representation dated 1st August, 2008 was furnished before the Commissioner of Customs (Port), Calcutta, the respondent no.1 requesting release of goods on provisional basis against submission of PD Bond for differential amount of customs duty to avoid huge demurrage and detention charges, no action has been taken.
2
Learned advocate for the respondents submits that the petitioner has moved this court on 6th August, 2008 soon after the filing the representation on 1st August, 2008. Moreover, the petitioner did not produce the catalogue and other documents which were sought for on 8th August, 2008.
Having heard the learned advocates for the parties and as it has been submitted by the learned advocate for the petitioner that he is incurring huge demurrage and detention charges, considering the facts and circumstances of the case and perusing the materials on record, the writ petition is disposed of directing the Commissioner of Customs (Port), Calcutta, the respondent no.1 to release the goods provisionally after drawing samples, if so required, if the petitioner deposits the admitted amount and furnishes 75% of the disputed amount by furnishing bank guarantee of a nationalized bank to the satisfaction of the Commissioner and deposits the balance 25% in cash with the said respondent. However, it is made clear that such release shall also be subject to the condition that the petitioner shall furnish the catalogue and other documents including the documents regarding assessment. Such release shall be made within 10 days from the date of communication of this order and subject to the stipulations as indicated in this order.
Since the respondents were not called upon to file affidavits controverting the allegations made in the writ petition, the allegations are deemed not to have been admitted by them.
No order as to costs.
All parties concerned are to act on a signed copy of the minutes of the operative portion of this order on the usual undertakings.
(SOUMITRA PAL, J.) RO[ct]