1990 (6) TMI 79 - HC - Customs

Summary

Issues:
Challenge to orders confirming demand of bond and rejecting appeal under Project Import Regulations, 1965.

Analysis:
The petitioner challenged orders confirming bond demand and rejecting appeal under Project Import Regulations, 1965. The Assistant Collector of Customs rejected registration of Project Import Contract despite payment of proper import duty, leading to the dispute. The petitioner contended that the amount was arbitrarily fixed at a highly inflated figure, even after paying the import duty. The appeal before the Collector of Customs was dismissed based on documents not produced in time, causing grievance to the petitioner.

The petitioner imported gas cylinders from Japan under Project Import Regulations, 1965. The petitioner was required to submit relevant documents within a stipulated time for finalization of the contract, failing which the bond amount had to be paid on demand. The petitioner was called to submit necessary documents for finalization of the contract, but failed to comply, leading to the enforcement of the bond amount demand.

The High Court considered the case thoroughly and found that relevant documents were filed, and there was no lack of bona fide on the petitioner's part. The Court emphasized the importance of natural justice and the principle of admitting additional evidence. The Court held that the Appellate Authority should have given another opportunity to the petitioner by extending the time for submission of documents and directed the Customs Authority to reconsider the case after admitting the documents.

The Court disposed of the writ petition by setting aside the impugned order and directing the Customs Authority to admit the documents and reconsider the case on merit. The judgment clarified that it did not consider the case on merit and would not influence the decision on the case. The Customs Authority was entitled to ask for the production of documents filed before the Appellate Authority within a reasonable time. No costs were awarded, and all parties were instructed to act on the judgment.