2014 (4) TMI 947 - HC - Customs

Validity of Adjudicating Authority, Customs Letter - Execution of Bond for provisional release of goods - Seizure of fabric rolls - Direction to re-measure fabric rolls Held that - Assessee is ready to fulfil the conditions for provisional release of the goods - However, the grievance of the petitioner is that the mahazars dated 10-2-2012 and 3-7-2012 show different quantity of fabrics - Therefore, Respondent No. 3 is directed to re-measure the fabrics at the cost of the petitioner, at the time of delivering possession, in the presence of the petitioner, after the petitioner fulfils all the conditions mentioned in the letter dated 18-2-2013 vide Annexure-J - Assessee can furnish the translated version of Annexure-C to the concerned Authorities Decided partly in favour of Assessee.

Summary

Issues:
1. Discrepancy in the quantity of fabrics mentioned in mahazars dated 10-2-2012 and 3-7-2012.
2. Request for re-measurement of fabrics and translation of Chinese customs declaration.
3. Maintainability of the writ petition.
4. Adjudication proceedings and provisional release of goods.
5. Direction for re-measurement of fabrics and furnishing of translated version.

Analysis:

Issue 1: Discrepancy in fabric quantity
The petitioner imported gypsum boards and fabrics, with a discrepancy in the quantity of fabrics seized under two mahazars. The petitioner requested re-measurement due to differing figures in the mahazars. The Respondents denied re-measurement, citing the presence of the petitioner's proprietor during the second examination. The Court directed re-measurement at the petitioner's cost after fulfilling conditions for provisional release.

Issue 2: Request for re-measurement and translation
The petitioner sought re-measurement of fabrics and translation of Chinese customs declaration. The Respondents refused re-measurement, claiming no necessity due to the second examination. The Court directed re-measurement at the petitioner's expense and allowed submission of the translated version for verification before acceptance.

Issue 3: Maintainability of the writ petition
The Respondents argued the writ petition's non-maintainability, emphasizing the proprietor's presence during examinations. The Court found the petition maintainable and addressed the discrepancies in fabric quantity and translation request.

Issue 4: Adjudication proceedings and provisional release
Adjudication proceedings were ongoing, with the Adjudicating Authority permitting provisional release subject to specified conditions. The petitioner agreed to fulfill these conditions, leading to the Court's direction for re-measurement and translation submission.

Issue 5: Direction for re-measurement and translation
The Court directed the Respondent to re-measure fabrics at the petitioner's expense upon fulfilling conditions for provisional release. Additionally, the petitioner could submit the translated version for verification before acceptance, resolving the issues raised in the petition.

This detailed analysis covers the discrepancies in fabric quantity, the request for re-measurement and translation, the maintainability of the petition, the ongoing adjudication proceedings, and the Court's directions for resolution.