WIPRO LIMITED Vs. ASSISTANT COMMISSIONER OF CUSTOMS MADRAS

JUDGEMENT

(1.) PETITIONER has imported goods which have been described by it as computer parts and accessories. The ship arrived on 13-6-1995. The bills of entry in respect of these items were filed between 14-7-1995 and 2-8-1995.

(2.) AS the respondents were of the view that the import so effected by the petitioner was in violation of the provisions of the Customs Act, the goods have so far not been released to the petitioner. The respondents obtained a sample of these goods on 4-8-1995 which was scrutinised at the instance of the respondents by the Indian Institute of Technology at Madras. The respondents are presently of the view that the goods imported are computers in SKD/CKD condition. A summons has been served on the petitioner to appear before the respondents for an enquiry.

(3.) PETITIONER at this stage seeks release of the imported goods on the ground that there has been no violation of any of the provisions of the Act. The dispute, if any, it was submitted, could only be regarding the appropriate heading under which goods should be assessed - Entry 84. 71 or 84. 73. The petitioner therefore contends that the pending adjudication of the proper duty, it is entitled to the release of the goods after the same are provisionally assessed to duty under Section 18 of the Customs Act.