PETHANNA AQUA PIPES Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The above writ petition has been filed for issue of a writ of certiorari to call for and quash the reference S. No. 30/2400/1981/Gr.II dated 9.12.1981 of the respondent.

(2.) The petitioner, in the affidavit filed in support of the writ petition, stated that the firm imported machinery required for the manufacturing purposes of the business of the firm, that a declaration form has been given to the Customs Authorities on 18.9.1981, that the machinery was valued at Rs. 12,15,888/- that the duty was levied at 25% + 5% assessment amounting to Rs.3,64,742.40, that the declaration was not only accepted on the same day and the duty paid as above was also received, and the petitioners were allowed to take delivery of the machinery. While so, it is claimed that the respondent issued the impugned notice dated 9/16.12.1981 under Section 28(1) of the Customs Act, 1962 informing the petitioner that in respect of the imported machinery cleared already, the goods have not been correctly assessed and that the petitioner shall show cause as to why the correct assessment under the heading 84.59(2) CTA at 40% + 5% and the C.V. duty under item 68 CET at 87 be not made, duty levied and collected from the petitioner. Aggrieved, the petitioner has come before this Court without submitting his objections or explanation to the respondent.

(3.) In the affidavit filed in support of the writ petition, it is also contended that the respondent has no jurisdiction to re-open the assessment as, according to the petitioner, duty has already been correctly levied and paid under the Customs Act, that there is really no mistake whatsoever in the process of assessment and payment of duty by the petitioner and that the course adopted by the respondent is wholly without jurisdiction and unwarranted under the provisions of the Act.