FIRST TRACK TRADERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Writ Appeal has been filed by the writ petitioner challenging the dismissal of the writ petition by order dated 01.03.2012.

(2.) According to the appellant, he is an importer and he has imported used materials which does not require licence . Therefore, the insistence of the department in asking for the licence and levying penalty does not arise. The facts of the case are as follows:

(3.) The appellant aggrieved by the order of the learned Single Judge mainly on the ground that an importer need not be the owner of the goods, has come forward with this writ appeal. No doubt, he has stated in the enquiry before the authorities under Section 108 of the Customs Act, 1962, that the person who financed for the purchase of the goods who is at Dubai. Whereas, as per the bill of lading everything has been purchased by him in respect of the articles which does not require licence . Therefore, the insistence of the authorities to clear the goods without document is legally not sustainable. According to him, even the alleged confession statement given by the appellant before the authorities concerned under Section 108 of the Customs Act also has been retracted though not by himself but by the legal notice of the Advocate. Under these circumstances, the reliance of the authorities that he has disowned the articles cannot be emphasised. The allegations of the appellant is that he is engaged in import and export trading in second hand digital multifunction printing and copying machine as also the second hand copier machines and its accessories and parts and consumables. According to him, the appellant also was provided with the Importer and Exporter Code viz., I.E.C. issued by the Office of the Zonal JDGFT, Chennai. He has imported a consignment comprised of 104 units of old & used Digital Multifunction Printing and Copying Machines of various models and 10 units of old and used second hand photocopying machines from the overseas supplier viz. M/s. Jade Group Ltd. (Br) Sharjah, UAE, covered by Invoice No.5113 dated 07.04.2011 for a total CIF value of USD 24750.