9911796707
TMI Blog2018 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the absence of any dispute being raised by them, when the goods were cleared, no order under Section 27 can be issued. Held that:- The disputations between the parties in this case is more in the arena of factual circumstances than relating to forensic evaluations - It is now settled law by the Hon'ble Supreme Court in Escorts Limited v. Union of India [1994 (2) TMI 74 - SUPREME COURT OF INDIA] that in the absence of an objection being raised by the importer regarding the classification and the duty, at the time when the import is effected, normally the Authorities under the Customs Act would not be enjoined to issue any order under Section 27 of the Customs Act because there is no dispute raised and, therefore, there arises no rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroversy in this case arose because when the petitioner imported the articles, according to them, the Customs Appraiser did not permit them the benefit of the Notification and, therefore, that they paid the applicable duty under protest, since they were in a hurry on account of certain commitments to have the articles imported. 3. The petitioner asserts that they preferred Exts.P7(a) to P7(j) letters to the Appraiser of the Customs, but concedes that they have not been able to obtain any acknowledgment of the same from the said officer. As per the petitioner, Exts.P7(a) to P7(j) would clearly show that they have paid duty under protest and that a request had been made by them therein to issue an order under Section 27 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] that in the absence of an objection being raised by the importer regarding the classification and the duty, at the time when the import is effected, normally the Authorities under the Customs Act would not be enjoined to issue any order under Section 27 of the Customs Act because there is no dispute raised and, therefore, there arises no reason for such an order. Similar position has been reiterated by the Hon'ble Supreme Court in Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) [2004 (172) E.L.T. 145 (S.C.) also. Therefore, if the petitioner had preferred Exts.P7(a) to P7(j), as is contended by them, it would then ineluctably show that they had raised a dispute regarding the duty payable vis-a-vis the claim of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards two bills of lading and not the rest. The learned counsel for the petitioner Sri.Keerthivas adds to this by submitting that even though the petitioner had averred in paragraph 11.7 of the writ petition that Exts.P7(a) to P7(j) were handed over to the Appraiser, but not acknowledged by her, there is no denial of this in the counter pleadings filed by the respondents. When I heard Sri.Keerthivas as above, I scanned through the counter affidavit to verify whether the counter pleadings of the respondents had made such a denial and I see that they have only stated in paragraphs 4 and 5 thereof that the petitioners have lodged protest only with respect to two bills of lading and not the others. However, in answer to the submissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner to establish by cogent materials, including by relying upon the documents in this writ petition which, they assert, indicates such receipt by the said officer. The said contentions of the respondents regarding the dates shown in those letters viz-a viz the date of the respective bills of lading will also engage the attention of the Authority. 12. After consideration of all relevant and germane factors and inputs, the 2nd respondent will pass an appropriate order in terms of law, either under Section 27 of the Act or rejecting the request of the petitioner for such an order, by recording the reasons that has led to his decision. 13. To facilitate reconsideration as ordered herein, I deem it appropriate to quash Ext.P13 or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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