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2016 (4) TMI 184 - HC - CustomsSeeking direction to assess and permit provisional release of second hand Digital Multifunction print and copying machines - upon payment of applicable duties of customs on assessable value - Goods notified as restricted goods as per Notification No.35 (RE-2012)/2009-2014, importable only as against authorisation - Held that:- the Commissioners of different regions, namely, Kolkata, Mumbai, Delhi and Chennai are exercising their discretions inconsistently. Mumbai and Kolkata Commissioners are releasing the goods on deposit of customs duty and also on payment of fine under Section 125 of the Customs Act, 1962 in the identical facts, wherein the old and used digital multifunction devices with standard accessories and attachments are imported without authorisation. On the other hand, the Commissioner, Chennai is taking a contrary stand. Thus the inconsistent views while exercising discretion have led to indiscretion at the hands of the Commissioners, resulting in divergent orders being passed. It is well settled that exercise of discretion dehors proper guidelines may create sometimes discrimination and arbitrariness. As a sequitur, the Central authorities may consider issuance of proper guidelines to all Commissioners, dealing with the goods, which are imported without authorisation in respect of release of goods, subject to adjudication as contemplated under the provisions of law. Respondents shall furnish a bond for making penalty, if any found imposable on adjudication along with the customs duty. Decided against the revenue
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