FIRST TRACK TRADERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This Writ Petition has been filed for a direction to the respondents herein to provisionally assess and clear the consignment comprising of 104 units of old and used secondhand Digital Multifunction Print and Copying Machines and 10 units of old and used secondhand photocopying machines (henceforth called as 'imported goods') covered by Bill of Entry No. 3394138 dated 3-5-2011 without insisting for a licence for its import in terms of the Foreign Trade Policy read with Foreign Trade (Development and Regulation) Rules, upon the petitioner paying the applicable duties of customs of the enhanced value as determined by the Chartered Engineer. The facts of the case, in a nutshell, are as follows :-

(2.) A counter affidavit has been filed on behalf of the respondents, in which, it is stated as follows :-

(3.) The first and foremost contention of the learned counsel for the petitioner is that the petitioner is a person holding himself to be an importer as furnished under Section 26 of the Customs Act, 1962. Therefore, when the petitioner has produced necessary documents such as bill of entry, invoice of the goods, packing list and bill of lading, it is not proper for the respondents to keep the goods without assessment or even for provisional assessment to clear the consignment. He would further contend that the petitioner is having been issued with IEC Code and is an assessee of the income tax with PAN card in favour of establishing his rights to import the goods.