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TMI Blog1991 (12) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, liable to confiscation under Section 111(j) of the Customs Act, 1962. (2) The goods have been cleared without the cover of import licence in contravention of the provisions of the Import Trade Control Order 17/551 dated 7-12-1955 (as amended) issued under Section 3(2) of the Import Export Control Act, 1947 read with Section 11 of the Customs Act, 1962 and the goods (G.P. chicks) were, therefore, liable to confiscation under Section 111(d) of the Customs Act, 1962. (3) The goods had been cleared illegally without observing quarantine formalities in contravention of the provisions of the Livestock Importation Act, 1898 and the notifications issued thereunder and they were, therefore, liable to confiscation under the provisions of Section 111(d) of the Customs Act, 1962. (4) The goods were liable to duty under Customs Tariff Heading 0106.00 at the rate of 100% basic and 45% auxiliary duty and the applicants had cleared the same illegally without payment of duty. (5) The applicants had in collusion with the foreign suppliers under-declared the value of the goods while the assessable value should be US $ 40 and 6.3 for G.P. chicks supplied by M/s. Dekalb Poultry Resear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. He pleaded that since the cargo had arrived as domestic cargo, the applicants were allowed delivery of the cargo by the Indian Airlines without any Customs formalities. He pleaded that the applicant firm bona fidely again addressed a letter to the Assistant Collector on 27-2-1990 and in the said letter (filed in Paper Book at page 22) he referred us to the request made by the applicants for advice as to the modus operandi of proceeding further in the matter, since the cargo had already been cleared by them as a domestic cargo. He pleaded that the appellant did not receive any reply to this letter. Immediately, however, the Assistant Collector vide his letter (filed at page 29 of the Paper Book), which is dated 10-7-1990, in reply asked the applicants to file the documents to finalise the assessment of the consignments cleared against the katcha Bill of Entry in case it has not been done so already. He pleaded that before the applicants could take any action in the matter, the DRI officers swung into action on 7-7-1990 and they issued a detention order in respect of the chicks imported and they were forced to approach the Hon ble High Court in view of the stringent condition of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies for allowing clearance on katcha Bill of Entry and the Assistant Collector had also asked them by his letter to file documents for assessment etc. on 7-7-1991. He pleaded that no fault can be found with the applicant in case they cleared the goods which had been brought as domestic cargo when the authorities did not entertain the Bill of Entry filed by them. In regard to the valuation, he pleaded, that it would be seen from the records that the suppliers were charging different prices for the sale of G.P. chicks to buyers of different countries and for that reason the price charged from the Indian buyers should be accepted as the normal price. He further pleaded that the goods had been seized by the authorities but had been allowed to be kept with the applicants by the Customs authorities on the condition that he would execute a bond and furnish security. He pleaded that the Hon ble High Court passed an interim order in the writ petition filed by the applicant whereby the requirement of bond and security was dispensed with. Since the writ petition has been withdrawn by them later, the order of seizure could be said to have been restored and in that view of the matter, he plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 7-7-1990, after taking note of the facts set out in the applicant s letter dated 27-2-1990, asked them to file the documents for assessment of the goods. But that is not to say that the Assistant Collector has given sanction for the removal of the goods without following the Customs formalities as required under the law or in any way had condoned any lapse that had occurred in regard thereto. The applicants plea is that they had filed the katcha Bill of Entry on 11-2-1991 but the same was not taken on record by the authorities and since the cargo was manifested as domestic cargo they proceeded to take delivery of the same. We observe the fact remains that the applicant firm and the clearing agent were aware that the goods were imported cargo and necessary formalities in regard to the clearance of the same as set out in the Customs Act and also by the learned lower authority in his order were required to be complied with before the same could be cleared for home consumption. The very fact that the applicant came forward with a katcha Bill of Entry, which is a permissible for clearance of perishables and livestock etc. in case there is no other formalities to be complied with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted violation of law for having taken delivery of the goods without complying with the required Customs formalities. We further observe that no prima facie case has been made out by the applicants showing that the G.P chicks could be imported under OGL. In fact it is seen that the applicants had been advised by another person in the Trade that an import licence would be required for importation of the G.P. chicks. It has not been shown before us as per which entry under OGL the applicants were entitled to import the goods without a licence. We also find that there is prima facie evidence by way of statements of the senior executives and the Managing Partner of the firm that the supply of chicks at lower price was made as a special consideration to them for reason of possible future collaboration at cost price and they were aware of the higher prevailing market price and they had not declared or brought this to the notice of the authorities in any one of the letters filed before the DRI swung into action and also in their declaration with the katcha Bill of Entry which they were wanting to file and which was not, according to them, taken on record. The value declared therein is a s ..... 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