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TMI Blog2014 (4) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the letter dated 18-2-2013 vide Annexure-J - Assessee can furnish the translated version of Annexure-C to the concerned Authorities – Decided partly in favour of Assessee. - Writ Petition No. 35831 of 2013 (T-TAR) - - - Dated:- 23-9-2013 - H. Billappa, J. Shri Kiran S. Javali for K. Chandrashekara, for the Petitioner. Shri N.R. Bhaskar, Sr. CGSC, for the Respondent. ORDER In this petition under Articles 226 and 227 of the Constitution of India, the petitioner has called in question, the letter dated 14-9-2012, vide Annexure-H and has sought for writ of mandamus directing the respondents to re-measure the fabric rolls seized on 10-2-2012, vide Annexure-A and to furnish complete English translation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the trade declaration filed by the overseas supplier with the Chinese Customs there was a mis-declaration by the importer and the total value of the goods has been declared at USD 49969.00. The Consulate further stated that the goods were declared at 12,000 Kgs of gypsum boards and 22,890 Sq. Mts of Polyester fabrics with the Chinese Customs. 5. Thereafter, the DRI conducted a second inspection of the consignment. A fresh mahazar dated 3-7-2012 was drawn. In the said mahazar, it was stated that the total quantity of fabrics is approximately 22,230 Sq. Mts (15,000 Mts). It is stated, the mahazar was drawn only to match the figures stated in the Consulate General letter dated 28-5-2012. 6. The DRI recorded the statement of Sri. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the extent of the value of the goods and also securing the differential duty and possible fines and penalties by way of Bank Guarantees. 9. The grievance of the petitioner is that the Mahazar dated 10-2-2012 shows the quantity of the fabrics as 13,093 mts and the mahazar dated 3-7-2012 shows the quantity of the fabrics as 15000 Mts. Therefore, the petitioner has requested the respondents to re-measure the fabrics and to furnish translated version of customs declaration which is in the Chinese language. The respondents denied to re-measure the fabrics and provide translated version of the document which is in Chinese language. Therefore, this writ petition. 10. The respondents have filed the statement of objections contending that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... azar dated 3-7-2012. The total length of linen fabric seized under mahazar dated 10-2-2012 is approximately 15,000 mts having width of 57 mts. Order was placed for 646 pcs of gypsum board and 22,200 sq. mts. of assorted linen fabric. Mr. Anand Kothari has admitted that he was aware of the concealment of assorted linen fabric and he did not disclose to the evade of payment of Customs Duty. 14. It is stated, the letter dated 28-5-2012 received from the Consul (Economic), Hongkong along with the free English translation of the declaration was shown to Anand Kothari. He has affixed his signature. Thereafter, show cause notice dated 31-7-2012 was issued demanding duty of Rs. 5,14,467/- on 646 pieces of gypsum boards and Rs. 19,40,894/- on 137 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differ in the mahazar dated 10-2-2012 and the mahazar dated 3-7-2012, the respondents may be directed to re-measure the fabrics at the cost of the petitioner. He also submitted that the respondents may be directed to furnish translation of Customs declaration which is in the Chinese language. 18. As against this, the learned counsel for the respondents submitted the writ petition itself is not maintainable. He also submitted that the statement of Mr. Anand Kothari, the Proprietor of the petitioner concern has been recorded. The mahazar has been drawn in the presence Mr. Anand Kothari. Therefore, there is no need to re-measure the fabrics once again. He also submitted that the translated version was shown to Mr. Anand Kothari. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the mahazars dated 10-2-2012 and 3-7-2012 differ, it is appropriate to direct the Respondent No. 3 to re-measure the fabrics at the cost of the petitioner, at the time of delivering possession, in the presence of the petitioner, after the petitioner fulfils all the conditions mentioned in the letter dated 18-2-2013. 22. Insofar as translated version is concerned, it is stated in the statement of objection that the translated version was not shown to Mr. Anand Kothari. The learned counsel for the petitioner submitted that the petitioner will furnish the translated version and the Authorities may verify the correctness of it before accepting it. 23. In the circumstances, the Respondent No. 3 is directed to re-measure the fabrics at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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