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TMI Blog2021 (4) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry was not returned by the respondent No.3. Based on the said Bill of Entry, the petitioner had deposited IGST amounting to Rs. 2,34,191/- (two lakh thirty four thousand one hundred ninety one) by the challan No.5074 dated 13.01.2021 and the petitioner requested for clearance of the imported goods, but the respondent authority did not clear the goods neither assessed the duty under Section 17 of the Customs Act. Section 17 of the Customs Act, 1962 provides the procedure for assessment of duty. The proper officer may verify the entries made under Section 46 or Section 50 of the Customs Act and may allow the self-assessment of the duty for the goods. The verification by the proper officer shall primarily be done on the basis of risk evaluation. The proper officer may require the importer to produce any document or information and on such requisition, the importer shall produce such documents or information. If it is found on verification, examination or testing of the goods or otherwise, the self-assessment as done was not done correctly, the proper officer may without any prejudice to any other action which may be taken under the Customs Act, reassess the duty leviable on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner under self assessment or rejecting it or by doing reassessment under Section 17 of the Customs Act. The petitioner has quite succinctly submitted that the assessment could not have been denied for indefinite period for such freely importable goods particularly when the goods are of perishable nature. Thus, the petitioner has urged this court for directing the respondents to release the goods imported by the Bill of Entry dated 26.12.2020 and to direct the respondent authorities to assess the duty under section 17 of the Customs Act, 1962 without requiring bank guarantee furnished considering the goods being highly perishable and ware-housed since 27.06.2020. 6. Mr. N. Dasgupta, learned counsel appearing for the petitioner has drawn the attention of this court Rule 6 of the CAROTAR, 2020 which mandates verification of the Certificate of Origin. In case of deficiency on the part of the importer, if the provisional assessment is resorted, the importer is required to furnish the full duty bank guarantee. In the event of the revenue authority initiating any verification on random basis, no bank guarantee is required to be furnished by the importer. It has been prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the verification was being carried out under Rule 6(1)(a) or Rule 6(1)(b) or Rule 6 (4)(c) of the CAROTAR 2020 and hence, there was no reference to the security (BG). However, from the records as produced [which are the posterior records] such as the communication dated 30.10.2020 [Annexure-3 to the reply filed by the respondent No.3] and the communication dated 24.11.2020 [Annexure-D to the reply filed by the respondent No.3] or the communication dated 20.11.2020 [Annexure-E to the reply filed by the respondent No.3], it appears to this court that verification is on 'mis-declaration'. The petitioner was not afforded any opportunity to meet the purported deficiency for which the clearance has been refused. No observation on the legality or regularity of the process of verification on merit is called for at this stage, considering that the verification is still inconclusive. But in the emerged circumstances, the assessing officer and the other respondent-authorities are directed to provisionally assess the duty and to release the goods on obtaining an indemnity bond, to be submitted by the petitioner binding himself to deposit the duty or the difference between the duty that wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect information. So, the proper scrutiny was considered appropriate. 12. By another communication dated 09.03.2021 (Annexure-E to the reply) the petitioner was asked to make request to the proper officer to assess the duty provisionally and to set the goods cleared as per Rule 6(4)(c) of the CAROTAR, 2020 subject to furnishing of the security amounting to the difference between provisionally assessed duty under Section 18 of the Customs Act and the preferential duty as claimed. 13. Mr. Datta, learned counsel has further submitted that despite that communication the petitioner did not approach the proper officer for clearance in terms of Rule 6(4)(C) of the CAROTAR to avail the clearance after provisional assessment and on furnishing the security (bank guarantee). 14. According to the respondent customs, on going through the declaration of the petitioner it was found that at first the petitioner had given cost break up mentioning the packing material as pouch, outer polly of gum tap but he gave subsequently the same cost break up showing the packaging materials as bottles instead of pouch. They have also asserted as follows : "Further, in the Country of Origin Certificate und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CAROTAR, 2020, rather it would prima facie come under Rule 6(1)(C) of the CAROTAR, 2020. Thus, Rule 5(b) of CBEC's circular No.38/2016-customs dated 22.08.2016 will apply in the present case. After thorough verification, if some defects is located, such verification will take a different character. In the present case, the respondents have stated that the petitioner has furnished the subsequent statement which conforms to the nature of container. 16. Hence, the respondents are directed to release the imported goods under the Bill of Entry No.659390/INP/AGT-LCS/2020-21 dated 26.12.2020 on obtaining an indemnity bond to be submitted by the petitioner binding himself to deposit the duty meaning the difference between the duty that would be assessed by the competent authority on verification and the preferential duty which has been paid by the petitioner. It is made absolutely clear that in the event of failure to deposit the assessed duty on completion of verification within seven days from the date of such assessment, such duty shall carry interest @ 15 p.a. from 26.09.2020 till the said duty is deposited. The imported goods, as ware-housed be released within twenty four hours from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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