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TMI Blog2012 (10) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... aration has correctly been made or whether the goods have been undervalued with ulterior motive. However, such investigation would necessarily have to be concluded with utmost expedition. Apparently this has not been done in the instant case - writ application is, thus, disposed of by directing the respondent authorities to conclude the investigation/proceedings - 611 of 2011 - - - Dated:- 16-8-2011 - Indira Banerjee, J. REPRESENTED BY : S/Shri V.V. Gautam with Prabodh Shukla, Advocates, for the Petitioner. S/Shri R. Bharadwaj with S.K. Saha, Advocates, for the Respondent. [Judgment]. In this writ application the petitioner has sought orders for release three consignments imported by the petitioner. The petitioner has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the petitioner, the second consignment imported by the petitioner was of shoes for gents of the value of US $ 28125 which were stuffed in container No. THGU6266799 for which Bill of Lading had been issued by the shipper. On receipt of Invoice No. ASTO90408 dated January 5, 2011 the Packing List and Bill of Lading, the petitioner filed Bill of Entry No. 2842060 dated February 24, 2011 for clearance of the goods. However, while the Bill of Entry was pending assessment the container was examined by Officers of the Special Intelligence Branch of Kolkata Customs on March 1, 2011 and March 2, 2011. 7. According to the petitioner, on inspection the goods stuffed in the container were found to be of the quantity, description and value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On April, 2011 the petitioner did not appear, allegedly on account of the death of his elder aunt. 10. The petitioner has apparently been writing letters requesting the Directorate of Revenue (Intelligence) to permit destuffing and warehousing of three consignments to avoid the heavy demurrage that was accruing day by day, and also letters forwarding documents in justification of the declared value of the consignments such as contemporaneous import documents of identical goods. However, the goods were neither released nor warehousing thereof permitted. In the aforesaid circumstances, the petitioner has approached this Court. 11. It is not for this Court to adjudicate factual issues of whether the goods were on inspection found to confor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finitely. The Department was obliged to proceed with the investigation expeditiously. 12. Mr. Bharadwaj, appearing on behalf of the respondents, submitted that there were discrepancies between the declaration and the inspection report with regard to the description of certain goods. The attention of this Court was drawn to certain items that had not been declared in the Bill of Lading. Mr. Bharadwaj argued that the discrepancies required investigation. The goods had been undervalued with ulterior intent. The prices of branded goods were far too low. Moreover, the question of provisional release would arise when there was seizure in accordance with law. There was no seizure in this case. 13. There can hardly be any doubt that goods impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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