9911796707
TMI Blog1996 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... tiles shipped the consignment in 56 bales of total weight 24078 kg. as per Bill of Lading dated 25th September, 1995. The aforesaid goods were discharged at Calcutta Port in the first week of November, 1995. 2. According to the writ petitioner , although the writ petitioners were entitled to keep the goods in a bonded warehouse without any payment they had to pay such charges to the Calcutta Port Trust Authorities. This order of warehousing the goods was passed in the middle of January, 1996 and according to the writ petitioners a sum of Rs. 1,05,759 was deposited by them on 17th January, 1996. It is not in dispute that over and above the same, the writ petitioners had also paid a sum of Rs. 1,63,033 towards demurrage charges to Calcutta P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial Corporation v. Collector of Customs, Bombay (supra). This application is at page 32 of this writ application. It is not in dispute that such a prayer has not yet been considered and disposed of in accordance with law by the Customs Authority. 4.Mr. Das appearing for the Customs Authority submits that the question of mutilation on the prayer of the writ petitioners cannot arise at all before the Authorities are permitted to inspect the goods in question. In support of this contention Mr. Das has drawn my attention to certain standing orders of the Central Government from which it would be evident that if a prayer is only made by the importers to hold an inspection in respect of the goods imported only then the question of inspectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts the writ petitioners. In the said judgment it has been observed as follows : "We have carefully considered the rival points of view and we are of the opinion that the procedure followed by the Bombay Authorities in just and equitable and in keeping with a spirit of Section 24 of the Customs Act. Under the import policy import of woollen rags and synthetic rags is permissible under an Open General Licence when the rags are incompletely pre-mutilated condition. Question then is which consignment of such rags is said to be completely pre-mutilated for import purpose. The principal Collector of Customs, Bombay issued guidelines in this behalf by a notice, dated 13th December, 1985 whereby he stipulated the extent of mutilation required fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Gujarat High Court. There is another aspect of the matter. This particular question was also raised in the decision of Hardik Industrial Corporation v. Collector of Customs Bombay - 1996 (81) E.L.T 172 (Tri.) of the Tribunal in which one of the Member of the Tribunal was a retired Chief Justice of a High Court. In dealing with the provisions of section 24 of the Customs Act it was observed as follows : "Section 24 enables Central Government to make rules for permitting at the request of the owner, the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes. It declares that any goods so denature or mutilated shall be chargeable to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remains as a serviceable material the question of releasing the goods under Section 24 of the Act that is to say the goods are no longer serviceable in nature cannot arise at all. If the Customs Authorities are satisfied that the goods are after mutilation have become unserviceable material in nature, there cannot be any difficulty for the Customs Authority to release the goods in terms of the order passed by the Tribunal in the case of Hardik Industrial Corporation v. Collector of Customs, Bombay reported in 1996 (81) E.L.T. 172. As noted herein earlier a prayer has already been made before the Customs Authorities to mutilate the service goods into four pieces and/or to act in terms of the order and thereafter release the goods in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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