9911796707
TMI Blog1995 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... order or direction is also sought to the respondents that petitioner be allowed to clear the `gambier' extract on the strength of an order passed by the proper officer for clearance of the goods on the basis of provisional assessment of duty under Section 18 of the Customs Act, 1962 (for short `the Act'). 2.Petitioner says it imported gambier extract of Myanmar (Burmese) origin from Singapore which is a dutiable item. Bills of entry were filed but the goods were not being released. Petitioner says it produced all the relevant documents which were, however, seized but finally on representation made by it on 27th January, 1995 for permitting the provisional clearance of the goods the orders were made. It says provisional clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods could not have been seized. According to the respondents, therefore, the goods in question are liable to an order of confiscation and imposition of penalty on the petitioner. Under Clause (m) of Section 111 of the Act, the goods brought from a place outside India shall be liable to confiscation if these do not correspond in respect of the value or any other particular with the bill of entry made under this Act. In M/s. Singhal Trading Co. v. Collector of Customs, New Delhi and Others, CWP No. 1873/95, decided on 8 August 1995, we have taken a view that where it is a case of misdeclaration and imported goods are liable to order of confiscation, Section 18 of the Act may not have any application. Moreover, provisional assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On one bill of entry gate pass number and date are even mentioned, but there are no signatures on the rubber stamp in either of the two bills of entry of any officer of the Customs Department. All these questions will have to be considered by the authorities concerned as the Act provides complete remedy by way of appeal, etc., and we do not wish to express any opinion lest it might prejudice the case of either of the parties. We, however, uphold the contention of the respondents that Section 18 of the Act cannot have any application in the facts and circumstances of the present case. This petition is, therefore, dismissed. However, we direct the respondents to complete adjudication proceedings expeditiously. - - TaxTMI - TMITax - Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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