COLLECTOR OF CUSTOMS CALCUTTA Vs. SANJAY CHANDIRAM

JUDGEMENT

(1.) M/s Shiv Shankar International, 69/10, 72 Canning Street, Calcutta, imported the following four consignments of Zip Rolls from Singapore and filed four bills of entry in the Customs House, Calcutta, as follows:

(2.) The goods were detained by the Directorate of Revenue Intelligence, Calcutta, on the basis of information that the importer was misdeclaring the country of origin of the imported goods and was under-invoicing the value of the goods. Sanjay Chandiram, Proprietor of M/s Shiv Shankar International, was summoned to appear for further investigation on 8/12/1989. Chandiram did not appear before the Customs authority pursuant to the summons, but moved the High court by way of writ petition challenging the validity of the proceedings. There were various court proceedings. Ultimately, the matter reached this court. By an order dated 3/1/1990, the Customs authority wasdirected to issue a show-cause notice within four weeks and to complete adjudication proceedings within a further period of three weeks thereafter.

(3.) A show-cause notice was issued by the Assistant Director, DRI, Zonal Unit, Calcutta, to the importer and also to M/s N. N. Bose and Nephew, their clearing agents.