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1992 (9) TMI 101

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..... fore us that by virtue of the amending Act No. 15 of 1982, which was enacted on 11th day of May 1982 but was retrospectively brought into operation with effect from 1st of January 1981, the imported goods would fall under item 73.15(2) of the said Tariff Act. It appears that the Delhi High Court had an occasion to consider the identical question in a series of matters starting with the case of Super Traders v. Union of India, being Civil Writ Petition No. 2131 of 1982 decided on 23rd of September 1982 which decision has been reported in 1983 E.L.T. 258. This decision in Super Trader's case was followed by the Delhi High Court in the case of M/s. A. Parmananddas. However, M/s. A. Parmananddas carried the matter in appeal to the Supreme Court .....

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..... 5) E.L.T. A142 in the following words : "DEFECTIVE STAINLESS STEEL CIRCLES/SHEETS The Supreme Court Bench comprising Justice S. Ranganathan and Justice N.D. Ojha on 18-2-1991 granted Special Leave to appeal in S.L.P. (Civil) No. 3339/82 filed by Kays International against the judgment and order dated 23-8-1982 passed by the Delhi High Court in Civil W.P. No. 1905 of 1982. The High Court by its impugned judgment had dismissed the writ petition of the petitioner. The main judgment of the High Court was delivered in the case of Super Traders v. Union of India, being Civil Writ Petition No. 2131 of 1982. REPRESENTED BY : Shri P.H. Parekh and Miss Sunita Sharma, Advocates, for the Petitioner." From the above report, on which reliance .....

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..... o address us on the merits of the matter. In this view of the matter, the petition is liable to be dismissed. The rule in the petition is, therefore, discharged with costs quantified as below. 5. However, when we come to the passing of the final order, we are presented with a very shocking state of affairs which needs to be commented upon and enquired into. Under the interim order passed by this Court on 5th of May 1982, rule was issued and was made returnable on 11th of January 1983. Interim relief in terms of prayers (f) and (g) was granted on the following terms : "(a) Upon the petitioner paying the Customs duty at the rate of 45% of the assessable value. (b) Upon the petitioner herein furnishing Bank Guarantee of any nationalised .....

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..... 5th of May 1982 is alive today. Despite the petitioner having undertaken to this Court to keep the Bank guarantees alive till 8 weeks after the disposal of the petition as provided in sub-clause (b) of the interim order reproduced above and despite the fact that the petitioner was called upon in the month of October 1982 to renew the Bank guarantees, the petitioner has not cared to honour the undertaking given by him to this Court. What disturbs us more is the indifference of the staff in the office of the 2nd respondent in not bothering to bring the matter to the notice of this court in time from October 1982 till this date, that is to say during the last 10 years. No steps have been taken by the respondents for protecting the interests o .....

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..... on (1) of Section 143 of the Act contemplates that the Assistant Collector of Customs may, notwithstanding anything contained in the Act, grant leave for such import, export or clearance on the person executing a bond in such amount, with such surety or security and subject to such conditions as the Assistant Collector of Customs approves, for the doing of that thing within such time after the import, export or clearance as may be specified in the bond. In exercise of the powers conferred by Section 157 of the Customs Act, 1962, read with section 18 of the said Act, the Central Board of Revenue has made the regulations called the "Customs (Provisional Duty Assessment) Regulations, 1963. Rule 2 deals with conditions for allowing provisional .....

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..... at behalf. The personal bonds which have been obtained from the petitioner are bonds simplicitor which are not backed either by any surety or security. We hope that the 2nd respondent Collector of Customs will look into this mess, if not a fraud, and fix the responsibility on the erring staff forthwith. We further hope that there is no recurrence of such conduct which seriously jeopardises the interests of the Revenue to the tune of crores of rupees. Today itself we have a series of matters where the position is identical with the position obtaining here. 8. In view of the above, as indicated earlier we discharge the rule in the Writ Petition. The respondents will be entitled to recover the entire amount of duty payable by the petitioner. .....

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