9911796707
TMI Blog1991 (6) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the aforesaid the respondents were refusing to release the said goods or finally assess the same. 2. An interim order was passed by this court to the following effect: "In this application, the writ petitioner has complained about the inaction of the respondent further authorities in assessing the duty leviable in respect of the consignment in question. The respondent Authorities appearing through their counsel have no objection if a time bound schedule is fixed for assessing the petitioner's liberty in respect of the goods in question. I therefore pass the following interim order : 1. The respondent authorities will intimate through their Advocate on record to the petitioner's advocates on record the particulars documents requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, in view of the dispute between the S.B.I. and the Assistant Collector (Dock) the matter was resolved by the Additional Collector who was of the view that the goods should be classified under Tariff Heading 8415.10. No copy of the order of the Additional Collector was annexed to the affidavit of the respondents. I therefore called for the records which were produced before me. The Additional Collectors approval is dated 11-2-1991. The approval is of a note dated 7/8-2-1991 which reads as follows : "The goods in this case are similar in material to those covered by B/e cited at A prepage. The S/A's report is apparently not correct since the subject goods are not a "set" of articles but an assembly. Therefore the provisions of Sec. 19 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the writ petition could not determine his absence. 10. Lastly it is contended that there was provision for an appeal under the Act and that the petitioner should be relegated to its remedy under the Act. 11. There is no material whatsoever on the basis of which I can either reject or accept the first contention of the respondents. It has not been shown affirmatively by either of the parties whether the Assistant Collector (Docks) who made the endorsement on the petitioner's Bill of Entry was authorised to classify the goods. 12. It is true that the matter was referred to the Special Investigation Branch (SIB) and that they opined that the goods should be classified under Tariff Heading 8415.10. In my view the question of clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... types, self-contained" 17. Rule 2(a) of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 reads as follows : "2(a). Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished for falling to be classified as complete or finished by virtue of this rule, presented unassembled or dis-assembled." 18. The authorities have not at all addressed their minds to the question how the goods imported by the petitioner have the essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire guaranteed amount with the Collector. (3) The petitioner will be entitled to release the goods after payment of the port charges, subject to clause 10 below. (4) The final Assessment order must be passed after giving the petitioner an opportunity of being heard within three weeks from date. The Assessing Officer will apply his mind to the matter independently of the order of the Additional Collector and the SIB recommendation and in the light of the observations contained in this judgment. (5) If the final assessment proceeds on the basis that the goods imported by the petitioner are classifiable under Tariff Heading 8415.10, the respondents will be at liberty to encash the Bank Guarantee within 35 days after the communication of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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