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TMI Blog2002 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... titute 3600 pieces of Samsung 3CD/VCD/MP3 players complete in a knocked down condition. The petitioner in W.P. No. 33381 of 2002 has paid the admitted duty. The petitioner in W.P. No. 33003 of 2002 has not paid the duty. 2.The question is whether the Customs Authority can refuse to provisionally assess duty or to club the two imports to arrive at a conclusion that there has been mis-declaration or whether they are allowed to seize the goods. According to the learned Senior Counsel for the petitioners, the respondents are bound to provisionally assess the goods and allow the importer to clear the same in accordance with the provisions of Section 18 of the Customs Act. It was submitted that though the petitioners were related, their busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be correct, the Collector can treat them together and say that they would constitute motor cycles and scooters in C.K.D. condition. Such an approach would mean that there is in Entry 295 a limitation against importation of all parts and accessories of motor cycles and scooters in C.K.D. condition. Surely, such a meaning has not to be given to Entry 295 unless there is in it or in the licence a condition that a licencee is not to import parts in such a fashion that his consignments, different though they may be, when put together would make motor cycles and scooters in C.K.D. condition. ... The24. respondents' licence admittedly authorised them to import goods covered by entry 295. They could, therefore, legitimately import, on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor cycles and scooters in C.K.D. condition. Such a process, if adopted by the Collector, would mean that he was inserting in entry 295 a restriction which was not there. ... That would be tantamount to the Collector making a new entry in place of entry 295 which must mean non-compliance of that entry and acting in excess of jurisdiction during the course of his enquiry even though he had embarked upon the enquiry with jurisdiction. In our view that was precisely what the Collector did. This is, therefore, not one of those cases where, between the two competing entries the statutory authority applied one or the other, though in error, and where a civil Court cannot interfere." 5.In 2000 (122) E.L.T. 19 (Mad) the assessee had a licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from unnecessary botheration, protect the Department and serve the importer better." This has been issued to avoid unnecessary detention of imported cargo and exported cargo referring to a judgment of the Supreme Court to the effect that where the import is not prohibited or it is against licence or permit and the only dispute is about valuation or the tariff item under which it fall, it may be released on furnishing of bank guarantee or security sufficient to secure the interest of Department subject to final decision. 7.The learned Senior Counsel therefore, prayed that there can be a direction to the respondents to provisionally assess the duty for the goods imported under Bill of Entry No. 398480 dated 27-5-2002 (W.P. No. 33003 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification of the item. 10.Section 18 of the Customs Act deals with the provisional assessment of duty and under Section 18(c) if the officer deems it necessary to make further enquiry for assessing the duty, though the importer or the exporter has produced all the necessary documents and furnished full information, he may direct that the duty be assessed provisionally pending the production of documents or furnishing of such information or completion of such test or enquiry. 11.According to the petitioners they have furnished all the information. The difficulty is that the respondent is convinced that the petitioners have purchased 3600 Samsung VCD players and have deliberately dismantled them and imported them as spare parts under tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use is not necessary, especially when the grounds for retaining the goods is not because the import of the spare parts is prohibited. The reason what the respondents perceive is a "common design". 13.It was urged on behalf of the petitioner that they are perishable goods and that these goods come under the heading of "perishable or hazardous goods". In the first place it is difficult to accept that these spare parts or components are perishable. The notification reads thus : "Seizure of Perishable or Hazardous Goods - Section 110(1A) of Customs Act. - In exercise of the powers conferred by sub-section (1A) of section 110 of the Customs Act, 1962 (52 of 1962), the Central Government, having regard to the perishable nature, depreciation i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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