2018 (7) TMI 2284 - HC - Customs

Mis-declaration of goods - importation of polished marble slabs of 1192.3 sqm. - Confiscation - redemption fine - penalty - HELD THAT - This Court is of the opinion that the Additional Commissioner of Customs should pass a complete order with respect to the balance quantity in dispute i.e. Rs.11,90,161/-. The appropriate orders shall be made by the Additional Commissioner of Customs, in the circumstances, with respect to the said quantity of Rs.11,90,161/- within two weeks from today. In case the petitioner has declared the correct value and paid the duty, in such an event, subject to its paying the penalty of Rs.1,20,000/-, the goods should be released. Petition allowed.

Summary

Issues:
1. Impugned order not addressing importation of polished marble slabs.
2. Mis-declaration of quantity by the petitioner.
3. Confiscation of specific quantity of marble slabs and imposition of duties and penalties.
4. Direction for Additional Commissioner of Customs to pass a complete order.
5. Release of goods upon correct declaration and payment of penalty.
6. Petitioner's right to challenge the impugned order.
7. Liberty granted to apply for waiver of demurrage/prevention charges.

Analysis:

1. The petitioner raised a grievance regarding the impugned order's failure to address the importation of polished marble slabs. The Custom Authorities alleged mis-declaration of quantity, leading to the confiscation of 831.70 sq.m. of marble slabs. The assessable value was confirmed at Rs.21,89,084/-, with an additional duty of Rs.11,90,161/- imposed. A redemption fine of Rs.5 lakhs and a penalty of Rs.1,20,000/- were also levied.

2. The Court acknowledged the petitioner's concerns and directed the Additional Commissioner of Customs to issue a complete order regarding the remaining disputed quantity of Rs.11,90,161/- within two weeks. The petitioner was granted the option to challenge the impugned order while fulfilling its obligation to pay the penalty for the mis-declaration.

3. In the event that the petitioner had declared the correct value and paid the duty, upon payment of the penalty of Rs.1,20,000/-, the goods were to be released. This directive was provided without prejudice to the petitioner's right to legally challenge the impugned order through appropriate channels.

4. Additionally, the Court allowed the petitioner the liberty to apply to CONCOR within three months from the order date for a waiver of demurrage/prevention charges. Any such application for waiver was to be considered in adherence to the relevant legal provisions.

5. The writ petition was allowed by the Court, granting relief to the petitioner as per the terms specified in the judgment. The directive for a complete order from the Additional Commissioner of Customs, the release of goods upon compliance with penalty payment, and the liberty to seek waiver of charges were key aspects addressed in the judgment.