PRINCE INTERNATIONAL Vs. ADDITIONAL DIRECTOR GENERAL OF DRI

JUDGEMENT

(1.) In this writ application the petitioner has sought orders for release three consignments imported by the petitioner. The petitioner has also sought interim orders for warehousing of the goods lying in Container No. TGHU6266720 under Section 49 of the Customs Act, 1962. According to the petitioner, the petitioner, in course of business imported three consignments from M/s. International Trading Company Limited of which details are given in paragraph 2 of the writ petition.

(2.) According to the petitioner, the first consignment was of wooden strip and wooden beading, stuffed in container No. 00LUB132654 of the transaction value of US $11,117. On receipt of Invoice No. AST090410 dated 5th January, 2011, Packing List and Bill of Lading, the petitioner filed Bill of Entry No. 2845686 dated 24th February, 2011 under Section 46 of the Customs Act, for clearance of the said goods.

(3.) According to the petitioner, the Bill of Entry was duly assessed under Section 17 of the Customs Act and the petitioner was required to pay duty as assessed. However before the consignment could be cleared upon payment of duty, the container was examined by Officers of the Directorate of Revenue (Intelligence).