1995 (8) TMI 67 - HC - Customs

Summary

Issues:
1. Petitioner seeks writ to quash obstruction to clearance of imported goods.
2. Dispute over the origin and value of imported goods.
3. Application of Section 18 of the Customs Act, 1962 for provisional assessment.
4. Allegations of misdeclaration and potential confiscation of goods.
5. Interpretation of Section 18 and Section 47 for clearance of goods.
6. Dispute regarding orders for clearance of goods for home consumption.
7. Lack of signatures on rubber stamp in bills of entry.

Analysis:
The petitioner, an importer, filed a petition seeking a writ to quash the obstruction caused by the respondents in clearing its imported gambier extract of Myanmar origin. The petitioner claimed to have produced all relevant documents but faced delays in clearance. Despite provisional clearance being allowed subject to payment of duty and a bank guarantee, the respondents alleged misdeclaration of goods' origin and value, leading to a potential confiscation order. The respondents argued that misdeclaration could result in confiscation under Section 111 of the Act and that Section 18, allowing provisional assessment, may not apply in such cases. The court noted that Section 18 enables provisional assessment, followed by clearance under Section 47, but emphasized the need for a proper order for clearance for home consumption. Disputes arose regarding the existence of such orders on two bills of entry, where a rubber stamp indicated clearance but lacked officer signatures. The court dismissed the petition, upholding that Section 18 did not apply in this scenario, directing the respondents to expedite adjudication proceedings while refraining from expressing opinions that might prejudice either party. The judgment highlighted the importance of proper procedures and orders in the customs clearance process, leaving the final decision to the authorities through available remedies like appeals.