TMI Blog1961 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... The wholesale cash price, less trade discount, for which goods of the like kind and quality are sold, or are capable of being sold at the time and place of importation or exportation, as the case may be, without any abatement or deduction whatever, except (in the case of goods imported) of the amount of duties payable on the importation thereof; or (b) where such price is not ascertainable, the cost at which goods of the like kind and quality could be delivered at such places without any abatement or deduction except as aforesaid". 2.For the purpose of assessment of customs duty the owner of the imported goods, such as the petitioner happens to be, is liable, under Section 29 of the Act, to state in the bill of entry or shipping bill, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable on such goods may, pending the production of such information or proof or pending the completion of any such test, be assessed provisionally in accordance with and subject to the provisions of, this section and any rules made thereunder. (2) When the owner of any goods in respect of which the duty has been assessed provisionally under sub-section (1) has paid such duty, the officer of Customs may make an order allowing the goods to be cleared for home consumption or shipped or water-borne to be shipped for exportation, as the case may be and such order shall be sufficient authority for the removal of the goods by the owner. (3) When the duty leviable on such goods is assessed finally in accordance with the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge has not been levied, the date on which the Customs-Officer makes an order for clearance of the goods; (b) in a case where the duty is re-assessed under section 29A, the date of re-assessment: (c) in a case where the duty is provisionally assessed under Section 29B, the date of final adjustment of duty; (d) in a case where the duty or charge has been erroneously refunded, the date of refund; and (e) in any other case, the date of the first assessment." 6. Sections 86, 87 and 89 of the Act provide for assessment of duty on goods imported for home consumption and for clearance of such goods and are quoted below :- "86. The owner of any goods shall, after the delivery of the manifest by the master of the vessel in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling upon the petitioner to pay different sums of money, on the plea that there had been a short levy of customs duty on certain consignments of imported goods. Each of such demand notices began either as : "Whereas it appears that customs duty amounting to Rs. (here is stated the amount) which was short-levied in respect of the above consignment is due from you as indicated below pending examination of your firm's books of accounts" or began as: "whereas it appears that customs duty amounting to Rs. (here the amount is stated) which was short-levied in respect of the above consignment is due from you as indicated below; demand issued pending examination of books of A/Cs. of your firm". 9.To each of the notices there was a paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rotested against the illegal demands made. 13.The petitioner states that the respondents have not yet taken steps for realisation of the illegal demands but has begun threatening the petitioner with the stoppage of current bills of entry if the aforementioned demands be not honoured. 14.It was in these circumstances that the petitioner moved this Court and obtained this Rule. 15.Mr. Dhirendra Nath Mukherjee, learned Advocate for the petitioner, contended that the demands for short levy were provisional or ad hoc demands, which section 39 of the Act did not provide. In this contention Mr. Mukherjee is right. 16.Section 39 of the Act does not authorise the customs authorities to speculate on short levy of duty and to issue demand noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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