SEWING SYSTEMS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged the order dated 26-8-1988 (Annexure-B) passed by respondent-3 insisting upon the petitioner to clear both the consignments which are in the custody of the respondents if the petitioner wanted to release one of the two consignments for which he had already paid the charges demanded. The petitioner has also questioned the demand made by respondent-4 in its notice dated 15-10-1968 for payment of a total sum of Rs.8,817-60.

(2.) It is necessary to set out the material facts of the case: The petitioner is an importer of lining and interlining materials and other garment accessories which are permitted to be imported under the prevailing Import and Export Policy. The petitioner imported 3 consignments of materials covered by 3 separate bills of lading, under licence. The goods arrived at the Inland Container Depot, Bangalore, on 15-4-1986. The petitioner filed 3 separate bills of entry before the Assistant Collector of Customs (Respondent 3) according to the particulars shown below: SI. Bill of Entry No. Date 1. 201/16-04-1986 2. 317/16-06-1989 3. 316/16-06-1986 Description Value Shoulder pads Lining material 29, 561-00 Garment Stray 59, 641 -00 Lining material 2, 23, 148-00 On account of possible delay in the clearance of the goods by the Customs Authorities, the petitioner applied for bonding of the goods in the Warehouse in accordance with Section 59 of the Customs Act, 1962 ('the Act' for short) in order to avert payment of demurrage. After dengthy correspondence, the petitioner was orally informed that warehousing facility under Section 59 of the Act was not available and that the petitioner should apply under Section 49 of the Act for storage in the Warehouse. Without alternative, the petitioner necessarily applied under Section 49 of the Act for storage of the consignments on 12-6-1986. The petitioner, at the same time, withdrew the bills of entry filed earlier for warehousing under Section 59 of the Act and filed fresh bills of entry dated 16-6-1988 in respect of 2 consignments! Despite repeated requests and correspondence with the Customs Authorities, since the Collector of Customs (Karnataka Region) (Respondent-2) had refused to clear the goods on various technical grounds, the petkioner was constrained to approach this Court in W.P.No.15868 of 1986 which culminated with separate orders passed by this Court in respect of each of the 3 consignments as follows: 1. B.E.No. 201 Dated 16-4-1986 No.S8/30/86-ICD dated 6-4-1987 2. B.E.No. 317 Dated 16-6-1986 No.S8/28/86-ICD dated 26-4-1987 3. B.E.No. 316 Dated 16-6-1986 No.S8/29/86-ICD dated 23-4-1987 '

(3.) By virtue of the order passed in W.P.No.15868 of 1986, the goods in all the 3 consignments mentioned above came under confiscation with an option to the petitioner to redeem the goods on payment of fine in respect of each of them.