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2008 (2) TMI 368

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..... uld be cleared at the newly created Air Cargo Complex situated at Jaipur Gemstone Exchange, 15-C, Diggi House, Ram Singh Road, Near Maharani College, Jaipur. It was directed that in case any importer does not require the facility of customs clearance with the new Custodian, he may indicate so in the declaration filed with the department and obtain clearance from Air Cargo Complex, situated at Airport, Jaipur and get the same cleared at airport itself. However, such importer would have to fulfil all the requirements of customs and import control before clearance of goods. Subsequent order dated 8/10-1-2008 contains the procedure which was evolved in the joint meeting of the both the Custodian at Air Cargo Complexes at Jaipur i.e. respondent no.5-M/s. Jaipur Gemstone Exchange and the petitioner RAJSICO. While the petitioner was appointed as Custodian of the imported goods by the Commissioner, Customs Department, Jaipur under Section 45(1) of the Customs Act, 1962, the Commissioner in his discretion subsequently by order dated 24-4-2007 also appointed Jaipur Gemstone Exchanqe as Custodian at Air Cargo Complex, Sanganer, Jaipur for import and export cargo of diamonds, precious and semi .....

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..... l be first taken to the warehouse of the Custodian respondent no. 5 at the airport itself and segregation of cargo shall take place in their warehouse and thereafter the precious cargo would be handed over to the Custodian Jaipur Gemstone Exchange and cargo other than precious, to the Custodian-RAJSICO, namely the petitioner. Imported Goods Manifesto (I.G.M.) is required to be signed by all the agencies present at the time, i.e. its Carrier-namely the concerned airlines, respective Custodians and Customs Inspector. Importers can file bill of entry with the respondent no. 5 Custodian. In case however any importer does not reguire clearance facility with the respondent no. 5, he may file a declaration indicating so with the Customs at Air Cargo Complex, Sanganer. Such precious cargo shall be escorted from the warehouse of Jaipur Gemstone to the warehouse of the petitioner RAJSICO in the presence of Inspector of Customs and a note to this effect will be made in the register maintained with the Custodian Jaipur Gemstone Exchange namely the respondent no. 5. Filing of bill of entry for clearance of precious cargo at Airport, Sanganer is thus allowed to be made only after following this .....

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..... rring to notification no. 2/2007 dated 24-4-2007, whereby the respondent no. 5 was appointed as Custodian for precious cargo, Shri Alok Sharma argued that for items such as diamonds, precious and semi-precious stones, pearls, jewellery made of gold or any other precious metal, with or without studding, industrial diamonds (including powders), both natural and synthetic, synthetic stones and such other similar items, the respondent no. 5 was purposely appointed as the sole Custodian at the Air Cargo Complex itself. No exception thereafter could be made at the level of Assistant Commissioner by passing any order like the one dated 8/10-1-2007. While reserving his right to question the correctness of this order, Shri Alok Sharma further argued that the Commissioner of Customs was well within his right to device an arrangement by which he decided to have a fresh Custodian solely for precious cargo. Section 45(1) of the Customs Act, 1962 is an enabling power which he can exercise at multiple number of times. Shri Alok Sharma, therefore, submitted that the petition itself is liable to be dismissed because the petitioner being appointee of Customs Department has no locus to challenge the .....

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..... ence of Inspector of Customs and a note to that effect will be made in the Register maintained with Custodian JGE. Handover procedure is then followed with the Custodian RAJSICO. Filing of Bills of Entry for clearance of precious cargos at Air Cargo, Sanganer shall be allowed only after following this procedure. 6. The precious cargo handed over to JCE shall be transported to their warehouse at Jaipur Gemstone Exchange, 15-C, Diggi House, Ram Singh Road, Behind Hotel Meru Palace, Jaipur. The loading and unloading of this cargo will also be supervised by the Inspector of Customs at both the points. Necessary procedure for clearance of goods at JGE will be followed as per Customs Act, 1962 and various Rules Regulation." 9. In view of clause 5, supra, it would be evident that in case where the importer does not wish to avail the clearance facility with the respondent no. 5-Custodian, he is free to file in advance a declaration to this effect with the Customs at the Airport Cargo, Sanganer. Precious cargo imported by such importers according to aforesaid procedure would then be shifted from the warehouse of respondent no. 5-Custodian at the airport itself to the warehouse of RA .....

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