SUNDEEP INDUSTRIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Despite opportunity, counter has not been filed and it was ordered on April 3, 1991 that in case counter is not filed the will beheard without counter.

(2.) Rule D.B.

(3.) The petitioner imported components of electric typewriter and the consignment reached ICD on 27th September, 1985. The bill of entry was filed for clearance of goods. The petitioner deposited a sum of Rs. 86 548.25 as duty on 27th September, 1985. However, the goods were ordered to be detained and a show cause notice was issued to the petitioner, to which a reply was filed. On 24th December, 1986, the Collector of Customs held the import unlawful and directed for confiscation of the goods. Thereafter, the petitioner preferred an appeal and the same was allowed by the Appellate Tribunal vide order dated 28th April, 1989. It was held that the import was lawful. Howver for the purpose of valuation, the matter was remanded back to the Collector. The Collector of Customs on 11th July, 1990 held that the valuatiott declared by the petitioner was accepted and the goods be cleared at the declared value. The petitioner's grievance is that despite the orders of the Collector, the goods have not so far been released. The order of the Collector has become final and as such the respondents were required to comply with the order of Collector of Customs passed on 11th July, 1990. It may be stated that when the import was lawful, the goods could not be confiscated and when the valuation has also been finally determined by the Collector, i.e. the declared value as accepted by the Collector, then there .was no occasion for not releasing the goods and the petitioner cannot even be held liable for demurrage in these facts and circumstances. In our opinion, therefore, the petitioner is entitled to a direction for the release of the goods without payment of any demurrage/ground rent charges/container charges in respect of the period from the date of filing of the bill of entry.