PLASTIKA INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this batch of petitions, a common question is involved and hence their disposal by this judgment. Question is whether the administrative decision dated 1-4-1991 cancelling the Bills of Entry (which were noted on holidays as per public notice dated 19-3-1991) is valid?

(2.) BY a public notice dated 28-12-1990 issued by the Customs House, it was notified that certain sections dealing with clearance of imported cargo would function in the normal way also on Saturdays. By a second public notice dated 15-3-1991, few more holidays were also declared as normal working days. By a third public notice dated 19-3-1991 it was notified that noting of the Bills of Entry would be carried out by the Import Department even on those days. On the basis of the above three public notices, several importers, like the petitioners, presented Bills of Entry for noting under section 46 of the Customs Act and got noted those Bills for warehousing and home consumption even on those declared working days. Under section 14 of the Act, valuation of the goods for the purposes of assessment of customs duty would be on the basis of the value declared and as per proviso to the said section, the said value shall be calculated with reference to the rate of Exchange as in force on the date of presentation of the Bills for noting under section 46.

(3.) ON 1-4-1990, the following administrative decision was notified to the public: attention of Importers/custom House Agents and others concerned is invited to Public Notice No. 39 dated 19-3-1991, according to which Import Department of the Custom House was also to function on Saturdays/sundays and holidays falling on 23rd, 24th, 29th, 30th and 31st March, 1991 so as to enable Importers/custom House Agents to make payment of Custom duty on these holidays in respect of their consignments to be cleared. However, it has been noticed that many Bs/e were presented for noting on these holidays, but were not presented for assessment and payment of Customs duty. In case of such Bills of Entry noted on the above holidays, but where Customs duty has not been paid on these hoildays, i. e. prior to 31st March,1991, the concerned Importers/clearing Agents are hereby required to present such Bills of Entry in the Import Department for cancellation and to file fresh Bills of Entry for clearance of imported goods. All these Bills of Entry which were noted under the above facility where customs duty has not been paid before 31st March, 1991, are deemed to have been cancelled. "