BELLA IMPORTS Vs. THE COMMISSIONER OF CUSTOMS HOUSE

JUDGEMENT

(1.) The petitioner is aggrieved with the retention of goods even after paying the admitted duty; which goods were admittedly imported by the petitioner. The goods were detained for reason of undervaluation. Customs Act, 1962, by Section 18, provides provisional assessment of duty where the "Proper Officer" deems it necessary to make further enquiry regarding import and also provides for provisional assessments with respect to the duty payable; again by the "Proper Officer". With respect to the release of goods, The Customs (Provisional Duty Assessment) Regulation 2011, by Regulations 2 and 4 prescribes the manner in which the provisional assessment has to be proceeded with and the security demanded, for release of the goods.

(2.) On a reading of the provisions, there is discernible an anomaly since the provision speaks of provisional duty as also the final duty imposed. It is not clear as to how the difference in provisional duty and final duty imposed would be discernible at the point of provisional assessment.

(3.) However, interpreting the provisions, a Division Bench of this Court has succinctly stated so in Mohammed Fariz and Co. v. Commissioner of Customs, 2012 275 ELT 303(Ker.)] in paragraph 13:-