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2015 (11) TMI 684 - CALCUTTA HIGH COURTChallenge to the Show Cause Notice - Levy of anti dumping duty - import of the Ultra Slim Colour Picture Tubes in terms of the notification dated. 24th July, 2008 - Held that:- If the authorities find that the separate Bill of Entry, ex bond and supporting documents have not been filed, shall permit the petitioner to submit those documents within ten days from date and shall thereafter proceed to make assessment and upon payment of duty, shall allow the clearance of the goods to the petitioner. - The petitioner now says that the summons have been issued by the Appraisal Special Investigation Branch, Customs House, Calcutta, under Section 108 of the Customs Act, 1962, requiring certain documents to be produced before him. - One could ascertain from the said summons that it has no nexus with the present Bill of Entry and is an independent action unconnected thereto. Section 108 of the Customs Act empowers the authority to requisition the document, which is separate and independent action, and in view of the specific stand of the Customs Authorities that it has no nexus with the present Bill of Entry, this Court does not intend to interfere therewith. Furthermore, the Court should not interfere at the stage of the summons, which is issued in exercise of the power conferred in the said Act unless the issuing authority is incompetent or otherwise bad in law. This Court, therefore, refrains from making any observation thereupon and it is the issuing authority to take a decision after the compliance is made by the petitioner. - Court must record that the authorities would take utmost step to resolve the dispute, so raised, in this writ petition and shall also process the Bill of Entry expeditiously in accordance with law. - Petition disposed of.
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