2016 (8) TMI 1320 - HC - Customs

Misdeclaration of imported goods - misdeclaration of quantity and description of goods - Cotton Shoes - Empty shoe boxes printed with Nike (unfolded) - Shoes with brand name Nike - Shoes with brand name Adidas - Held that - since objections have been raised by M/s.Nike International Limited and M/s.Adidas A.G. New Delhi, the petitioner has sought for re-export of the said items - petition dismissed. Glass crystal beeds - Smilee Balls (Toy balls) - Wooden Sticks (Mob sticks) - Assorted Ladies Garments - Baby Chair - Held that - the respondents are directed to assess the same to duty and intimate the petitioner since it is stated that similar products imported by the other importers have already been examined and value has been fixed and clearance have been effected. Petition disposed off.

Summary

Issues:
1. Allegations of incorrect details and suppression of goods in the Bill of Entry.
2. Discrepancies found in the consignment during investigation.
3. Request for re-export of certain items due to objections raised by trademark holders.
4. Direction to assess duty on specific items and comply within a specified timeframe.

Analysis:
The judgment by Mr. T.S.Sivagnanam, J. of the Madras High Court addresses multiple issues raised in the writ petition. The petitioner, a regular importer, was accused of consistently filing Bills of Entry with incorrect details or suppressing goods imported. The Department's written instruction revealed discrepancies in the current Bill of Entry, including undeclared Glass Crystal Beeds, incorrect quantity declarations for Smile Balls and Wooden Sticks, and incomplete declarations for Baby Chairs and other items. The Department's investigation highlighted these discrepancies, leading to the need for further action.

Regarding specific items like Cotton Shoes, Empty Shoe Boxes, and Shoes with brand names 'Nike' and 'Adidas,' objections from trademark holders prompted the petitioner to seek re-export of these items. Consequently, the writ petition concerning these items was dismissed. However, for other items like Glass Crystal Beeds, Smile Balls, Wooden Sticks, Assorted Ladies Garments, and Baby Chairs, the respondents were directed to assess duty and inform the petitioner promptly. This direction was necessary as similar imported products had already been evaluated, valued, and cleared for other importers. The court mandated compliance with this directive within two weeks from the date of receipt of the order.

In conclusion, the writ petition was disposed of with no costs imposed. The connected Miscellaneous Petition was closed accordingly. The judgment emphasizes the importance of accurate declarations in Bills of Entry, the consequences of discrepancies in importation, and the need for timely duty assessment and compliance with legal directives in such cases.