GULABRAI D PAREKH Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition is filed to seek directions to the respondents to allow clearance of 5843 ball bearing imported from Romania under 5 bills of entry between August and October 1986 on the basis of the invoice price. The petition states that clearance was not permitted because the respondents alleged that the invoice price was not correct price and threatened to load it. The basis for such loading was not given nor was any documentary evidence in that behalf disclosed. No query memo or show cause notice was issued. Even provisional assessment was not made. There is no affidavit in reply to the petition and it is not disputed that this was the reason why clearance was not permitted.

(2.) In an identical matter concerning ball bearings of Romanian origin, the Customs authorities had not accepted the invoice value and had loaded it. An appeal from the order in that behalf was preferred to the Collector of Customs. By his order dated 20th March, 1987 the Collector, after considering the material placed before him by the importers and the Customs authorities and their arguments, came to the well reasoned conclusion that the invoice price, which was based on the prevailing price list, had to be accepted as the correct value in terms of Section 14(1)(a) of the Customs Act.

(3.) I have perused the Collector's detailed order and as satisfied that it takes the correct view. The respondents are bound by it. Heaving regard thereto, the petition must be made absolute in terms of prayer (a), excluding the bracketed portion.