UNITECH ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) By consent, the Writ Petition itself is taken up for final disposal.

(2.) The prayer in the Writ Petition is for the issuance of Writ of Certiorari to quash the order passed by the second respondent dated 07.05.2010, passed in Miscellaneous Order No. 252 of 2010. The petitioner filed Bill Entry No.285843, dated 13.08.2009 for clearance of Old & Used Analogue Photocopies and Old/used Digital Multifunction Machines at a declared value of USD 59870(C&F). The petitioner is said to have submitted a letter dated 21.08.2009 to the first respondent furnishing all the technical features and other details regarding the consignment. The petitioner subsequently made a request stating that the case may be adjudicated without issue of show cause notice and personal hearings. The first respondent adjudicated the matter and by Order-in-Original dated 26.08.2009, rejected the value declared by the petitioner and re-determined the value of the cargo and ordered for confiscation of the goods under Section 111 (d) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development & Regulation) Act, 1992. However, the first respondent gave an option to the petitioner to redeem the same on payment of a fine of Rs.10,25,000/- under Section 125 of the Customs Act, 1962 and also imposed a penalty of Rs.13,70,000/- under Section 112 (a) of the Customs Act, 1962. Aggrieved by the said order, petitioner preferred an appeal to the second respondent- Tribunal in Appeal No.288 of 2009.

(3.) The petitioner had filed Miscellaneous Application No.252 of 2010 for stay of the Order-in-Original as well as another Miscellaneous Application No.329 of 2009, seeking for release of the goods. When the applications were pending, the petitioner approached this Court by filing W.P.No.7189 of 2010 for the issuance of Writ of Mandamus to direct the second respondent-Tribunal to pass orders on the miscellaneous application for release of the goods. This Court, by an order dated 08.04.2010, disposed off the Writ Petition with a direction to the Tribunal to consider the miscellaneous application and pass orders within a period of four weeks from the date of the receipt of a copy thereof.