RAJTIMES Vs. THE JOINT COMMISSIONER OF CUSTOMS (DIU)

JUDGEMENT

(1.) IN this writ petition, the petitioner seeks for issuance of a Writ of Certiorarified Mandamus, to quash the order dated 19.6.2014 issued by the third respondent under Section 110A of Customs Act 1962 (hereinafter shortly referred to as 'Act').

(2.) THE petitioner filed a Bill of Entry bearing No. 3016821 dated 17.8.2013 and sought for assessment and clearance of the consignment comprising different models of coin cell type watch batteries of Maxell Brand falling under CTH 85068090 in bulk from the overseas supplier at Singapore. The Bill of Entry was taken up for investigation by Docks Intelligence Unit (DIU) and the respondents did not accept the value declared by the petitioner. Therefore, a show cause notice under Section 124 and demand notice under section 28 of the Act was issued on 13.5.2014, calling upon the petitioner, to show cause as to why (i)Retail Sale Prices declared for the consignment in question should not be considered as a wrong declaration and should not be rejected and the declared goods should not be confiscated under section 111(m) of the Act; (ii)differential duty amounting to Rs. 4,77,092/ - should not be demanded and recovered from the petitioner under Section 28(4) of the Act; and (iii)penalty should not be imposed on the petitioner under section 112(a) and under Section 114A of the Act. The petitioner submitted their explanation dated 2.6.2014 by way of reply to the show cause notice and also filed separate application, requesting for provisional release of consignment imported vide Bill of Entry dated 17.8.2013 under section 110A of the Act. The said application was taken up for consideration and the third respondent Assistant Commissioner of Customs, Chennai, by the order dated 19.6.2014 permitted to release the consignment under section 110A of the Act, subject to the following conditions:

(3.) THE learned counsel for the petitioner submitted that as against the Order -in -Original dated 1.7.2014, the petitioner preferred an appeal before the Commissioner of Customs (Appeals) and the same is pending consideration. It is the contention of the petitioner that though the order -in -original is passed, the impugned order, which is challenged in this writ petition, would not merge with the order -in -original, as it is an independent proceeding.