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2005 (12) TMI 115 - HC - Customs

Issues:
Petitioner's liability to pay Basic Customs Duty; Alleged forgery in bills of entry/DEPB; Recovery of amounts against bills of entry; Conduct of investigations; Arrest of petitioner's representative; Detention of future consignments.

Liability to Pay Basic Customs Duty:
The petitioner, through their counsel, expressed satisfaction with the direction to not recover further amounts against the bills of entry until adjudication proceedings are completed. This issue pertained to the controversy surrounding the liability to pay Basic Customs Duty, which was temporarily resolved by the direction given in the judgment.

Alleged Forgery in Bills of Entry/DEPB:
The petitioner's counsel did not delve into the merits of the alleged forgery in the bills of entry/DEPB. This issue was acknowledged but not extensively discussed in the judgment, as the focus was on the direction to halt further recovery pending adjudication proceedings.

Recovery of Amounts Against Bills of Entry:
The judgment addressed the recovery of amounts against the bills of entry, with the counsel for the petitioner requesting a halt in such recovery until the completion of adjudication proceedings. The assurance given by the Central Government Counsel regarding due credit to be given against the demand for Basic Customs Duty was a significant aspect of resolving this issue.

Conduct of Investigations:
The petitioner's counsel requested that the investigations be conducted strictly in accordance with the prescribed procedure in law. The assurance provided by the Central Government Counsel, along with the presence of the Joint Commissioner in court, ensured that investigations would proceed as per the Customs Act, 1962.

Arrest of Petitioner's Representative:
A specific request was made to not arrest the petitioner's representative until concrete evidence was found against them. This concern was addressed in the judgment, emphasizing that no arrests would be made without substantial evidence.

Detention of Future Consignments:
The petitioner's counsel also requested that future consignments not be detained due to pending investigations. The assurance given by the Central Government Counsel regarding the processing of future consignments in accordance with the Customs Act, 1962, helped alleviate this concern, ensuring that future consignments would not be unduly detained.

In conclusion, the judgment resolved the issues raised by the petitioner through directions and assurances provided by the Central Government Counsel, ultimately leading to the disposal of the petition based on the statements and assurances made in court.

 

 

 

 

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