ROTOFLEX INDUSTRIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Appellant No. 1, is a partnership firm, duly registered under the Partnership Act and Appellant No. 2, is the partner of the same. The said partnership firm at all material times carried on and still carries on business of importation of various packaging materials viz. poly porpylin (poly propylin packaging film). It has been claimed by the appellants that such importation of the packaging film of fixed qualities and sizes are made from several manufactures and shippers from U.S.A., U.K., West Germany and Belgium and after importing those goods, they are converted in accordance with the customers' specifications and requirements at the ancillary manufacturing unit of the appellants viz. Modern Controverter at Raichand Lane, on payment of necessary charges.

(2.) It was the case of the appellants that they are importing such materials regularly from United States, so also the diverse other European countries as mentioned above, with the knowledge and satisfaction of the concerned Customs authorities and they are also holders of several R.E.P. licenses. It was their case that on the basis of such licenses, importation of 60 pallets of the concerned goods, approximately valued at Rs. 11,36,560.47 was made from M/s. Mario International Corporation, U.S.A. (hereinafter referred to as the said foreign seller). It was their further case that on or about 28th July, 1988, the vessels MV Bengal Progress - Voy-121 Line No. 298 and Rotation No. 464 carrying the concerned goods arrived at the Port of Calcutta. It has been stated that before such arrival, on or about 12th July, 1988, the appellants through their clearing agent M/s. New India Corporation, Calcutta, filed the relevant Bill of Entry with all relevant and necessary papers and import licences, for assessment of the said goods for warehousing under Section 59 of the Customs Act, 1962 (hereinafter referred to as the said Act) and then, the concerned appraiser of Appraising Group-II Customs House, Calcutta, checked and verified and/or scrutinised all documents and import licenses as filed and passed the Bill of Entry for counter-signature of Assistant Collector of Customs, Appraising Group No. II, who, after reaching his complete satisfaction on necessary scrutiny, passed adjudication order under Section 47 of the said Act and assessed a sum of Rs. 2,60,22,613/- as duty, payable. It has also been stated that on or about 1st August 1988, the concerned Customs Authorities physically verified and checked the concerned goods and on being satisfied that they were as per declaration and description of the invoice duly cleared them and allowed the goods in question, to be stored in non-duty paid warehouse under Section 59 of the said Act.

(3.) The appellants have stated that they filed Ex-Bond Bill of Entry in respect of four pallets of the concerned goods and paid part of the assessed duty of Rs. 10,74,841/-, whereupon the Customs Authorities duly allowed clearance and released the said four pallets of the concerned goods under Ex-Bond Bill of Entry No. 1-1513 dated 21st November, 1989.