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2020 (1) TMI 411 - HC - CustomsJurisdiction - power of DRI to draw samples - Clearance of goods under provisional assessment - Section 18 of the Customs Act, 1962 - basic arguments of the petitioner is that the Directorate of Revenue Intelligence, has in fact no jurisdiction to draw the samples, after clearance of goods in view of the mandate of Section 144 of the Customs Act, 1962. HELD THAT:- It has not been disputed between the parties that admittedly the samples can only be and were drawn under Section 144 of the Act. It is further evident that samples can be drawn only before the imported goods are cleared/removed from the customs area. In the present case, at the time of clearance of imported goods, provisional assessment was framed as the declared description of imported goods was in doubt. The Proper Officer in terms of the provisions of Section 144 of the Customs Act, 1962, drew samples, while permitting the clearance of goods, after provisional assessment under Section 18 of the Customs Act, 1962, against a bond supported with a bank guarantee. Subsequently, upon receipt of the test report(s) from official laboratories vindicating the description of goods as disclosed by the petitioner in his Bill of Entry, the Proper Officer framed final assessment in terms of the declared description and valuation of goods and the customs duty already paid by the petitioner. Consequently, the Proper Officer cancelled the bond and returned the bank guarantee furnished earlier for securing the additional demand, if any. In the present case, after the release of imported goods approximately by April 2016 from the custom area, there was no power with the authorities, much less under Section 144 of the Act, to draw samples at a subsequent stage i.e. on 11.08.2016 from the factory premises. The Panchnama effecting the seizure of imported stock of the petitioner(s) are quashed - Respondent No.2/DRI is directed to release the seized material of the petitioners and also return the resumed documents of the petitioners.
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