2011 (11) TMI 55 - HC - Customs

Customs House Agents Licensing Regulations, 2004 - do not deal with an importer, who wishes to submit the Bill of Entry by himself - Therefore, the qualification meant for the agent i.e. Senior School Certificate (SSC) cannot be made applicable in respect of an importer - Held that that it is not mandatory for importer, who wishes to submit Bill of Entry by himself to be SSC - Writ petition accepted - respondents are directed to accept the Bill of Entry and release the goods - demurrage on account of delay of release of goods shall be borne by the respondents - Petition is allowed

Summary

Issues:
Challenge to non-acceptance of Bill of Entry under 'Self' category due to qualification requirement.
Interpretation of Customs Act, 1962 and Customs House Agents Licensing Regulations, 2004.
Applicability of educational qualification for importers submitting Bill of Entry by themselves.

Detailed Analysis:
The petitioner challenged the non-acceptance of their Bill of Entry under the 'Self' category due to not meeting the qualification requirement stated in Public Notice No.08/2005. The goods imported were "Old & Used Digital Multifunctional Devices," accompanied by relevant certificates. The petitioner sought permission to file the Bill of Entry independently, stating the goods were freely importable under Foreign Trade Policy 2009-2014.

The Court examined the relevant sections of the Customs Act, 1962, particularly Section 46 governing the entry of goods on importation and Section 146 dealing with licensing of customs house agents. The Customs House Agents Licensing Regulations, 2004, defined a 'Customs House Agent' as a licensed person for customs-related transactions. The petitioner argued that the Regulations did not address importers submitting the Bill of Entry themselves, hence the qualification requirement for agents should not apply.

The respondents cited a Public Notice from 2005 to support the qualification condition for importers. However, the Court found this interpretation legally unsound, noting that Section 46 of the Act did not mandate educational qualifications for importers submitting the Bill of Entry themselves. The qualification requirement was specific to customs house agents, not individual importers.

Consequently, the Court ruled in favor of the petitioner, setting aside the previous order and directing acceptance of the Bill of Entry. The respondents were instructed to release the goods promptly, bearing any demurrage costs incurred due to delays. Additionally, the officers involved in the non-acceptance were directed to pay costs to the petitioner and the High Court Legal Services Committee, with a copy of the order sent to the Central Board of Excise & Customs for necessary action.

In conclusion, the Court allowed the petition, emphasizing the distinction between qualification requirements for customs house agents and individual importers submitting Bills of Entry independently. The judgment highlighted the importance of legal clarity and adherence to statutory provisions in customs-related matters.