S S IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.

(2.) THE learned counsel appearing for the petitioner had submitted that the petitioner had imported cosmetic goods from M/s.Falcon Gulf Logistics Pte., Ltd., Singapore, vide Invoice No.FGL/797/2011, dated 14.10.2011. THE Bill of Entry No.5025442, dated 27.10.2011, had also been filed and the petitioner had claimed the clearance of the goods, for home consumption. However, the respondents had detained the goods stating that the petitioner had under valued the goods in question. While so, summons had been issued to the petitioner, by the officers of the Directorate of Revenue Intelligence. THE petitioner had appeared before the Enquiry Officer and had furnished the necessary documents. THEreafter, the value of the goods had been assessed. THE petitioner had paid the duty amount of Rs.11,10,044/-, on 28.10.2011, on the value of Rs.37,44,808/-. However, the respondents had not released the goods. While so, the third respondent had issued a communication, dated 20.2.2012, after the filing of the present writ petition, which reads as follows: