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TMI Blog2020 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... a bank guarantee. Subsequently, upon receipt of the test report(s) from official laboratories vindicating the description of goods as disclosed by the petitioner in his Bill of Entry, the Proper Officer framed final assessment in terms of the declared description and valuation of goods and the customs duty already paid by the petitioner. Consequently, the Proper Officer cancelled the bond and returned the bank guarantee furnished earlier for securing the additional demand, if any. In the present case, after the release of imported goods approximately by April 2016 from the custom area, there was no power with the authorities, much less under Section 144 of the Act, to draw samples at a subsequent stage i.e. on 11.08.2016 from the factory premises. The Panchnama effecting the seizure of imported stock of the petitioner(s) are quashed - Respondent No.2/DRI is directed to release the seized material of the petitioners and also return the resumed documents of the petitioners. - CWP-23588-2016 (O&M), CWP-23611-2016 (O&M) - - - Dated:- 7-1-2020 - Hon'ble Mr. Justice Jaswant Singh And Hon'ble Mr. Justice Girish Agnihotri Mr. Jagmohan Bansal, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20984 0.85 0.85 (EUR) Synthetic Waste (Acrylic Soft Wate) 21.04.2016 2 4863068 dt. 01.04.2016 22595 0.85 0.85 (EUR) Synthetic Waste (Acrylic Soft Wate) 07.04.2016 3 4560424 dt. 14.03.2016 22519 0.88 0.88 (EUR) Synthetic Waste (Acrylic Soft Wate) 11.03.2016 4 4027914 dt. 25.01.2016 15835 0.65 1.00 (USD) Dyed Acrylic Soft Waste 06.01.2016 5 441849 dt. 29.02.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing , or for ascertaining the value thereof, or for any other purpose of this Act. (2) After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the Principal Commissioner of Customs or Commissioner of Customs may direct. (3) No duty shall be chargeable on any sample of goods taken under this Section which is consumed or destroyed during the course of any test or examination thereof. Emphasis Supplied. It has not been disputed between the parties that admittedly the samples can only be and were drawn under Section 144 of the Act. It is further evident that samples can be drawn only before the imported goods are cleared/removed from the customs area. (7) Respondents No.1 2 have filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported with a bank guarantee. Subsequently, upon receipt of the test report(s) from official laboratories vindicating the description of goods as disclosed by the petitioner in his Bill of Entry, the Proper Officer framed final assessment in terms of the declared description and valuation of goods and the customs duty already paid by the petitioner. Consequently, the Proper Officer cancelled the bond and returned the bank guarantee furnished earlier for securing the additional demand, if any. (10) The positive case of the petitioner is that once the goods were cleared and had reached the premises of the petitioner, it gets mixed with the other goods. Therefore, once all the transactions/goods cleared from custom area as noticed in the table given in the foregoing paras, were between January 2016 to April 2016, the action to draw fresh samples on/after 11.08.2016 from the factory premises, is totally without jurisdiction, unwarranted and is in violation of Section 144 of the Act. The action of the respondents, vide which, two panchnama(s) dated 11.08.2016 (Annexures P-3 P-6), whereby, the respondents seized the entire goods (lying in the factory premises) is also c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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