9911796707
TMI Blog2013 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 is an exempted item from the customs duty vide Government of India s notification dated 17-3-2012 issued in exercise of the powers conferred by Section 25(1) of the Customs Act, 1962. As per the said notification, only 1% counterveiling duty is payable on Steam coal and there is no liability to pay the customs duty. 3. The petitioners have been importing steam coal by way of several consignments under Bills of Entry issued from time to time since April, 2012 availing the benefit of the exemption under the notification dated 17-3-2012. It is pleaded by the petitioners that all the Bills of Entry are provisionally assessed and the petitioners paid the assessed duty and they have been lifting the consignment from time to time from the Por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of Entries in respect of which the provisionally assessed duty has already been paid is arbitrary and illegal. 8. In the counter-affidavits filed on behalf of the Respondent No. 2, it is stated that the Bills of Entries of the petitioners were self-assessed by them and the plea of the petitioners that they were provisionally assessed and that the final assessment is pending is factually incorrect. It is further stated that the preliminary investigation revealed that the consignments lying at Gangavaram Port, including the consignments of the petitioners, were also misclassified as Steam coal and duty was short-paid taking advantage of the exemption granted under the notification dated 17-3-2012. Hence, pending further investigation cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is pleaded by the petitioners that they have already paid the provisionally assessed duty, the said plea has been denied by the respondents stating that whatever amounts that were paid by the petitioners were only the self-assessed amounts and there was no assessment at all by the department. 12. Section 17 of the Customs Act, 1962 provides for such self-assessment of duty. As per Section 17(4), imported goods may be permitted to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished by the importer. However, if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or documents or any informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is still pending and the petitioners are liable to pay huge amounts towards the differential duty. Particularly in view of the fact that the Bills of entries of the petitioners are self-assessed and they are not even provisionally assessed, it appears to us that any direction for release of the stock without payment of the differential duty is against public interest and unwarranted. 16. For the aforesaid reasons, we do not find any justifiable reason to grant the interim directions as prayed for. Hence, the W.P.M.Ps are dismissed. 17. However, this shall not preclude the petitioners to make a request before the Respondents 3 and 4 for lifting the consignments lying at the port and in case any such request is made, the same shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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