TEKSONS LTD Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) HEARD the Advocate for the parties.

(2.) THE Petitioners challenge the order of less charge demand dated 13th April, 1988 and further communications in that regard dated 24th February, 1992 and 29th April, 1992, on the ground that the same are in violation of provisions of law, as well as of basic principles of natural justice and order being a non-speaking order,

(3.) FEW facts relevant for the decision are that the Petitioners are manufacturers of radiators having their establishment at Thane. Petitioners had imported 25 packages of high pressure hydraulic synthetic rubber hoses from England and the Bill of Entry was filed for clearance of the goods on 22nd February, 1979 which were cleared on 7th March, 1979 and duty was levied on CIF value at Rs. 1,85,751. 66. The second consignment was imported on 18th May, 1979 for which import duty was levied at Rs. 1,72,075. 75 on 19th June, 1979 and goods were cleared after payment of duty on 5th July, 1979. The third import consisted of 25 packages which was imported on 13th July, 1979 and duty was levied at Rs. 7,90,729. 25 and goods were cleared on 3rd December, 1979. On 10th January, 1992 the Respondents directed the Petitioners to pay the less charge amount to the extent of Rs. 4,78,308/- pertaining to the Bills of Entry No. 3549 and 3550, dated 17th April, 1980 and 4807, dated 23rd April, 1980 in terms of demand confirmation order dated 13-4-1998. The Petitioners by letter dated 22nd January, 1992 while expressing surprise, resisted the demand. Further by letter dated 12th March, 1992, it was informed by the Petitioners that they had already paid the appropriate amount of duty pursuant to correct assessment in respect thereof and there was no justification, for the Respondents to issue notice of less charges as was sought to be issued by notice dated 10th January, 1992. The same contentions were reiterated by letter dated 13th March, 1992, 21st March, 1992 and 25th March, 1992. The Respondents by their further letter, dated 29th April, 1992 informed the Petitioners that even though the period of 30 days had elapsed from the date of receipt of the notice dated 10th January, 1992, they had not paid the amount of Rs. 4,78,308/- nor had produced any stay order from the higher authorities and, therefore, the Petitioners were required to pay the said amount immediately, failing which coercive action would follow. The confirmation order dated 13th April, 1988 was undoubtedly an order in relation to the less charges demand by the department. Along with the covering letter dated 7th May, 1992, the Petitioners were issued with a copy of the confirmation demand notice and detention order. Meanwhile, under letter dated 29th April, 1992, the Petitioners informed the Respondents that they had neither received the show cause notice nor the consequential confirmation order relating to the said less charge demand.