TMI Blog2011 (3) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Customs Authorities to insist that the petitioners pay full import duty and also give bond for the entire amount of value of the goods, 25% of which may be in form of bank guarantee as envisaged in circular No. 686/2/2003 dated 2-1-2003 - when the past clearances have not been reopened either by issuance of show cause notice or any other mode envisaged under the Customs Act and Rules thereunder, merely on the ground that in the present case, department has reason to believe that there are mis-declarations, to permit them to impose additional conditions covering past consignments would not be possible - 12 containers of the petitioners covered under seizure panchnama dated 4-1-2011 shall be released on petitioners paying full import du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed three bill of entries on 1-12-2010. The petitioners claim for exemption of import duty on the ground that goods were or origin of Srilanka, was doubted by the Customs Department. From the replies filed their case appears to be that goods are from Indonesia and Singapore and not from Srilanka and that therefore, duty exemption is not available to the petitioners. The petitioners are therefore, liable to pay 100% import duty ignoring exemption. Since the petitioners mis-declared such details, they are also liable to face proceedings for confiscation and penalty etc. On this premise, the respondents seized the said goods under panchnama dated 4-1-2011 which relates to 12 containers corresponding to three bills of entries dated 1-12-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. With respect to this aspect, we may not dilate any further. Fact remains that on 12-1-2011, petitioners filed further bill of entry covering such 20 consignments. These consignments were seized under panchnama dated 1-2-2011. 5. Since the petitioners require release of the goods provisionally on certain terms and conditions as permitted under the Customs Act, the petitioners pressed for such release with the Authority. Eventually by impugned order dated 25-2-2011, Customs Authority agreed to release of goods covering all 32 containers in following manner : The matter has been examined by the Commissioner of Custom, Kandla and directed; goods may be release provisionally subject to (i) Payment of full Customs Duty, (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption notification, condition for release of present consignment cannot be regulated. 7. On the other hand, counsel for the Revenue opposed the petition contending that the petitioners mis-declared the goods to be of origin of Srilanka when in-fact origin of goods was either Indonesia or Singapore. This was done to avail import duty exemptions. In the past also, several consignments of the petitioners had been cleared which also suffer from such mis-declarations. 7.1 With respect to 20 containers covered under seizure panchnama dated 1-2-2011, he submitted that petitioner had mis-declared country of origin of the goods. 8. Having thus heard learned counsel for the parties, we first propose to tackle the issue of seizure of 20 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of import duty by making false declarations, at this stage, in our opinion would be prejudging the issue. Since all proceedings are still at adjudication stage, it would not be appropriate on our part to make any conclusive observations with regard to the contentions raised by the both sides. However, suffice it to say that when the past clearances have not been reopened either by issuance of show cause notice or any other mode envisaged under the Customs Act and Rules thereunder, merely on the ground that in the present case, department has reason to believe that there are mis-declarations, to permit them to impose additional conditions covering past consignments would not be possible. 11. In the result, petition is disposed of with fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
