9911796707
TMI Blog2014 (4) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... ration vide Annexure-C. 2. Briefly stated the facts are; The petitioner is engaged in the trading of gypsum boards and other goods. The petitioner imported a consignment and filed a Bill of entry dated 9-2-2012. The description of the goods as per the Bill of entry and Invoice was 1,057 pcs of gypsum boards. The value declared was USD 3065.30 (Rs. 1,53,878) C.F. The basis for filing of the Bill of entry was the documents received by the petitioner from the suppliers. Pending assessment and clearance of the import consignment, the DRI conducted an open examination of the container bearing No. GLDU 2167308. Allegedly, it was found that there were 646 pcs of Gypsum boards and 137 rolls of fabric. It was seized under a mahazar dated 10-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nand Khothari, the Proprietor of the petitioner concern on 11-7-2012 and 17-7-2012. He was constrained to state and agree that the total quantity of fabrics seized was 15,000 Mts and he had placed order for 646 pieces of gypsum boards and 22,230 sq. mts of assorted linen fabrics. He was forced to admit that the value of the gypsum boards and fabrics is USD 31200 and USD 18769.50 respectively. The statements were forcibly taken. 7. A show cause notice dated 31-7-2012 was issued to the petitioner calling upon him to show cause as to why the duty to the extent of Rs. 24,55,361.28 should not be demanded. The petitioner through letter dated 18-8-2012 requested the department to re-measure the quantity of the fabric rolls in view of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tending that the petitioner had imported consignment of gypsum boards and filed Bill of Entry No. 596037, dated 9-2-2012 at Inland Container Depot (ICD), Bangalore for clearance of the said 1,057 pcs of gypsum boards and the value declared was USD 3065.30 (Rs. 1,53,878/-) CF. On specific information that the petitioner was resorting to misdeclaration in the import documents, the Officers of DRI, Bangalore, examined the container. It was found to contain 646 pieces of Gypsum Boards and 137 rolls of fabrics totally measuring 13,093 mts. 11. The DRI, through letter dated 8-5-2012 sought the assistance of the Consul (Economic), Consulate General of India, Hongkong. The Consul (Economic), Hong Kong vide letter dated 28-5-2012 forwarded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rs. 19,40,894/- on 137 rolls (22,230 sq. m) of fabrics' and proposing to confiscate the gypsum boards and fabrics. 15. It is stated, the petitioner requested for re-measurement of the fabrics and to furnish complete translation of Customs manifest. The Additional Commissioner of Customs, ICD, Bangalore, vide letter dated 14-9-2012 has rejected the request of the petitioner on the ground that Anand Kothari, was present at the time of mahazar dated 3-7-2012. 16. It is stated, re-examination was done under the second mahazar dated 3-7-2012 in the presence of Anand Kothari and independent witnesses. Therefore, it is not necessary to re-measure the goods. Therefore, the respondents have prayed for dismissal of the writ petition. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to Mr. Anand Kothari. Therefore, there is no need to furnish translated version of customs declaration. He placed reliance on the decisions of the Hon'ble Supreme Court reported in 2010 (255) E.L.T. 490 (S.C.) and 2013-TIOL-40-SC-IT. 19. I have carefully considered the submissions made by the learned counsel for the parties. 20. It is not in dispute that the Gypsum boards and fabrics imported by the petitioner were seized under mahazar dated 10-2-2012 by the customs Authorities. It is also not in dispute that the statement of Sri. Anand Kothari, the Proprietor of the petitioner concern has been recorded and he has filed application u/s 127B of the Customs Act, 1962. The adjudication proceedings are pending. In the meanwhile, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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