9911796707
TMI Blog2013 (7) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs (Preventive) – petition decided against the assessee. - Writ Petition (L) No.632 of 2013 - - - Dated:- 21-3-2013 - D Y Chandrachud and A A Sayed, JJ. For the Appellants : Mr Darius B Shroff, Sr. Adv. Mr Rahul Jain For the Respondent : Mr Pradeep S Jetly JUDGEMENT:- Per: Court: The Petitioners have sought to challenge an order for provisional release dated 11 October 2012 as amended on 9 November 2012 and an order of the Additional Commissioner of Customs (Preventive), dated 4 March 2013 declining to accept the request for the substitution of a corporate guarantee in lieu of a bank guarantee. 2. The Petitioners filed five Bills of Entry, all dated 9 July 2012 for the importation of two se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods were liable to confiscation under Section 111(m) of the Customs Act, 1962. The Petitioners have relied upon a letter dated 21 September 2012 of Polycom Asia Pacific Pvt. Ltd. stating that a discount 73.5% was offered. 3. On 5 October 2012, the Petitioners applied for provisional release of the seized goods. On 11 October 2012, the Commissioner of Customs (Preventive) granted provisional release subject to the following conditions which were referred to in the letter: 1) Payment of the Customs Duty on enhanced value for five units of 'Video Conferencing Suites accessories', which is determined at Rs.22,00,21,354/- (based on evidence available on record), (after apportioning values to components under respective chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows a unit value of USD 253,800 and USD 285,770 per unit which is well in excess of the export value as per the invoice declared by the Petitioners. Moreover, it has been stated that though the consignments physically left the shores of the US on 7 April 2012, the Bills of Lading covering the import consignments were of a much prior date. The purchase order reference placed by Beetel Teletech Ltd. on Polycom Inc. is stated to be December 2011. Considering the fact that the period of six months since the detention of the goods on 27 August 2012 was to expire on 26 February 2013, an order was passed on 25 February 2013 extending the period for the issuance of a notice to show cause by six months. 5. During the course of the hearing, Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree different heads of the Customs Tariff, namely, 8517, 8539 and 4411. In this regard, it has been urged that Rule 3(b) of the First Schedule to the Customs Tariff which provides rules for interpretation inter alia provides that goods which are put up for retail sale are to be classified as if they consist of the material or component which gives them their essential character. In the present case, it has been submitted that this is exactly the manner in which similar equipment which has been imported by other entities, including governmental bodies has been classified. A reference to this is contained in a representation dated 15 October 2012 of the Petitioners to the Commissioner of Customs (Preventive) (Exh.P). 7. In our view, the nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconsider the basis on which provisional release of the goods has been ordered under the provisions of the Customs Act, 1962. 8. For this purpose, we direct that the Petitioners shall appear before the Commissioner of Customs (Preventive) on 1 April 2013 on which date the Petitioners may place such submissions as they desire to make before the officer. The Commissioner of Customs (Preventive) shall pass a fresh order thereafter, preferably within a period of two weeks from the conclusion of the hearing. Following the personal hearing, it would be open to the Commissioner of Customs (Preventive) to modify the terms on which provisional release has been granted subject to his due satisfaction in accordance with law. 9. We do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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