TMI Blog1984 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... e same immediately for home consumption after filing appropriate Bills of entry for the same. 2. Section 58 of the said Act enables the Customs Authorities to licence private warehouses wherein dutiable goods imported by or on behalf of the licensee or any other imported goods in respect of which facilities for deposit in a public warehouse are .not available could be deposited without payment of duty. 3. On or about August 27, 1982 the petitioner applied to the Customs Authorities for licensing its No. 2 mill at Titagarh as a licensed private bonded warehouse under Section 58 of the said Act wherein the petitioner could warehouse, until release thereof for home consumption, the jute mill machinery and spares imported and/or to be impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duties of Customs as assessed by the respondent authorities on the said goods as also interest thereon in terms of the bonds furnished by the petitioner as aforesaid and/or Section 59 of the said Act to the respondent authorities. 8. However, as the All India Jute Workers strike commenced from 16th 1984 for an indefinite period and the workers did not allow any movement of men or material from any jute factory in the country, including those of the petitioner, it became impossible for the petitioner to physically remove the said goods from the said factory premises in spite of paying the entire duties of Customs as levied thereon by the Customs Authorities along all other charges. 9. In the circumstances, by a letter dated 28th Februa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l workers All India Strike ended. In the circumstances, by a letter dated 9th April, 1984 the petitioner again requested the respondent No. 1 to look into the matter and to return the keys of the said premises to the petitioner at the earliest. 13. On or about 30th April, 1984, the petitioner received a letter dated 23rd April, 1984 from the respondent No. 1 herein in reply to the aforesaid letters dated 29th March, 1984 and 9th April, 1984 of the petitioner, the respondent No. 1 called .upon the petitioner to make the godown empty by clearing all the consignments lying therein so as to enable the respondent No. 1 to take further action in this regard. 14. The case of the petitioner is that the petitioner has not received any reply from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to the law which was prevalent on the date when they were actually removed from the warehouse. There the question was whether in view of the devaluation of the currency on June 6, 1966 the Customs Authorities were justified in adopting new rate of exchange at the depreciated value of the currency into consideration in respect of the consignment in question which was taken in the warehouse before the amendment of Section 15 came into force. From the facts of that case it appears that the Bills of Entry were lodged and the goods were assessed for duty by the Customs Authorities before the amendment of Section 15 was made, but the goods were cleared from the warehouse after the said amendment came into force. Mr. Das has submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept in the customs bonded warehouse. But after licencing of the factory premises of the petitioners under Section 58 of the said Act, the Customs Authorities allowed the petitioners to warehouse the said consignment along with other consignments imported by the petitioners in the godown of the petitioners at the said factory premises under Section 59 of the said Act. By a letter dated 28th February, 1984 the petitioners intimated the respondents that because of the All India Jute Workers' strike although they were ready to debond the consignment but they could not do so until the strike was called off. The petitioners requested the authorities to cancel the bonded godown so that the consignment can be taken as debonded. It was also stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is liable to pay the additional duty levied on and from 1st March, 1984. No doubt that judgment of the Supreme Court relied on by Mr. R.N. Das, learned Advocate appearing for the Respondents apparently supports the contention of the Respondents. But on the facts of this case, the said decision has no application. The goods in this case were assessed and were allowed to be cleared. The goods were lying at the Custom Bonded Warehouse but before 1st March, 1984 the goods were removed to the bonded warehouse of the petitioner within the mill premises. Under Section 68 of the said Act the importer of any warehoused goods may clear them for home consumption if the conditions therein are satisfied. There is no dispute that conditions laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
