9911796707
TMI Blog1994 (2) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... n 47 by the Assistant Collector. The Collector (Appeals) in his order has held as under : I have considered the applications filed by the Collector of Customs, Cochin. The ratio of the decision of CEGAT in respect of Collector of Customs v. Metro Exports Private Ltd. [1988 (37) E.L.T. 610 (Tribunal)] is applicable to the present case. Since the order referred to by the sanction order and the application filed is not an order passed by the proper officer as an adjudicating authority, the Collector has no jurisdiction to file the application contemplated under Section 129D of the Customs Act, 1962. 2. In the grounds of appeal among other grounds, the following have been urged : (a) The CEGAT order cited by the Collector of Customs (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and the appeal if any that could be filed would be against the order of the Supdt. and not against the order of the Assistant Collector who signed on the face of the BE. He pleaded that the ratio of the decision of the Tribunal in the case of Collector of Customs v. Metro Exports Pvt. Ltd. reported in 1988 (37) E.L.T. 610 relied upon by the learned Collector (Appeals) in his impugned order would squarely apply to the facts of the present case. The learned Counsel also drew our attention to the findings (at page 625 of E.L.T. in that order wherein the Tribunal held that for an application to be treated as an appeal under Section 124D(4), it can only be filed in a case where the order was passed by the Collector of Customs as the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported, therefore, were not covered by the licence produced and the importation was in violation of ITC Order No. 17/55, dated 7-12-1955 constituting an offence rendering the goods liable for confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports Exports (Control) Act, 1947. The consignment consisted entirely of 42" size and the price invoiced was US $ 11.75 per gross. It has been shown that from out of one 42" cover panel 4 cover panels of standard sizes can be cut - one of 21" and three of 19". Import of 19" and 21" cover panels noticed in Bombay in September, 1988 were priced @ US. $ 3.80 US $ 3.95 per doz 8 pieces sets (BE 4498 dated 13-9-1988). Based on the above c.i.f. price the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which was sought to be reviewed. We observe that under Section 47 of the Act, the officer who gives the seal of authority for clearance of the goods under law is the Proper Officer . Section 47 of the Customs Act is reproduced below for the purpose of convenience : Clearance of goods for home consumption - Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same the proper officer may make an order permitting clearance of the goods for home consumption . We observe that before the order for clearance of the goods for home consumption can be given, the proper off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced. After assessment of the goods by the assessing officer, the Assistant Collector gives his seal of approval by signing on the Bill of Entry. This will tantamount to the assessment done and acceptance of the licence etc. or the clearance of the goods under OGL as the case may be. It is only after the seal of authority given by the Assistant Collector that the duty amount is accepted and only thereafter the Office Supdt. signs the `out of charge endorsement. It would be seen from the above that the acceptance of classification, valuation and acceptance of import licence produced for importation or clearance of goods under OGL acquires finality under the seal and authority of the Assistant Collector and the Office Supdt. only plays the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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