9911796707
TMI Blog1993 (9) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... of 30% of the assessable value of the two consignments. The petitioner protested against the refusal of the Customs authorities to release the two remaining consignments of goods but ultimately on 22nd February, 1993 and 26th February, 1993 furnished two bank guarantees in support of the bonds executed by the petitioner in favour of the Customs Authorities as disputed by them. Upon the execution of the bond and the furnishing of the bank guarantee the goods were released to the petitioner. 2. After having obtained release of the goods the petitioner filed this writ application on 28th June, 1993. The petitioner has complained about the wrongful refusal of the Customs Authorities to release the goods except upon furnishing of bank guarante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (55) E.L.T. 481. (iv) Finally it is contended that no adjudication proceedings having been initiated within a period of six months from the date on which the goods had arrived, the goods must be taken to have been in fact seized within the meaning of 110 of the Customs Act, 1962. No notice under Section 124 having been issued, the petitioner was entitled to release of the goods under Section 110(2) of the Act. 3. The writ application was moved upon notice to the respondents. Directions were given for filing of affidavits. The time to file affidavits has expired. No affidavit-in-opposition was filed by the respondents. 4. At the hearing however, the respondents have contended :- (i) That 1992-97 Import and Export Policy was introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by furnishing a bank guarantee. It is submitted that it was not open to the petitioner to now turn around and challenge the order of provisional assessment by which the petitioner was given the goods subject to the condition of furnishing of a bank guarantee. 5. In my view, although the respondents have not filed any affidavit-in-opposition, the submissions made by them cannot be disregarded. The submissions do not relate to any matter of fact but are matters of record such as notifications issued. The arguments have been advanced on an interpretation of the provisions of the policy and the relevant sections of the Customs Act. 6. Having heard the submissions of the parties, I am unable to accept the contentions of the petitioners. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings as I feel that the Customs Authorities should be given an opportunity to address their minds to the issues raised by the petitioner in properly constituted proceedings. 8. The third submission of the petitioner has not been adequately pleaded in the writ petition. Be that as it may the notification dated 30th June, 1992 is contained in All India Import Export Journal published on 14th July, 1992. It may be that the journal is a private one. But, if the question of publication or knowledge is in issue, it would certainly indicate that the contents of the Notification dated 30th June, 1992 was made known to the public at large, at least on 14th July, 1992, much before the petitioner's goods, in fact, arrived in India. 9. The last ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed to between the parties in writing. The final assessment shall be made in accordance with law. 13. In default of the final assessment being completed within the time specified, the Customs Authorities will cancel the Bond and return the Bank Guarantee to the petitioner duly discharged within 48 hours from the date of such default. 14. Be it stated that by this Judgment and Order this Court is not seeking to place any limitation on the adjudication proceedings. In other words, the adjudication proceedings may continue and also may be initiated beyond the time specified by this order; but the Bank Guarantee and the Bond must stand cancelled and discharged, if the proceedings are not initiated and concluded within the date specified. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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