2020 (1) TMI 210 - HC - Customs

Legality and validity of the summons issued by the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata, issued under Section 108 of the Customs Act, 1962 - importation of yellow peas - diversion of consignments - allegation that the vessel could not enter port of Kolkata due to bad weather and insufficient draft condition, the vessel was redirected to Visakhapatnam and thereafter to Kakinada for discharge instead of Kolkata port - HELD THAT - As all the documents required for investigation are annexed in this writ petition, let the respondent no. 1 being the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata peruse the writ petition as well as the representation dated 21st August, 2019 and pass necessary order as to whether any further investigation is required by the respondent authorities including the jurisdiction of the respondent authorities in issuing the summons dated 9th July, 2019 and 5th August, 2019 within ten days from the date of communication of this order by the petitioner to the Superintendent of Customs (Preventive), SIB (Port). I have not gone into the merits of the case and all points are left open for the Superintendent to be considered in his order - As the allegations have not been controverted and no affidavit has been called for in this writ petition, the allegations made in this writ petition are not admitted by the respondent Authorities. Petition dismissed.

Summary

Issues:
Challenging legality and validity of summons under Section 108 of the Customs Act, 1962 for importation of yellow peas.

Analysis:
The petitioners challenged the legality and validity of the summons dated 9th July, 2019 and 5th August, 2019 issued by the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata under Section 108 of the Customs Act, 1962 regarding the importation of yellow peas. The petitioners had filed advance Bills of Entry at Kolkata Port before the vessel M.V. Great Link was redirected to Kakinada Port due to bad weather and insufficient draft conditions. The vessel's master issued a certificate confirming this redirection. Subsequently, the petitioner filed fresh Bills of Entry at the Customs House in Kakinada, and the yellow peas were discharged and cleared from Kakinada Port between May to July 2019. The petitioners made a representation explaining the situation, requesting withdrawal of the summons.

The respondent Authorities contended that the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata acted within their jurisdiction in initiating proceedings and issuing the summons. The Court noted that the petitioners had provided detailed explanations in their representation dated 21st August, 2019 and in the writ petition. All necessary documents for the investigation were annexed to the writ petition. The Court directed the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata to review the writ petition and the representation and decide whether further investigation was warranted within ten days from the date of communication of the order. The Court did not delve into the merits of the case, leaving all points open for the Superintendent's consideration.

As the allegations were not contested, and no affidavit was requested in the writ petition, the Court clarified that the allegations made were not admitted by the respondent Authorities. The Court ordered that an urgent photostat certified copy of the order be provided to the parties upon completion of all formalities.