RAMCHAND JAGDISHCHAND Vs. DEPUTY COLLECTOR OF CUSTOMS CALCUTTA

JUDGEMENT

(1.) Messrs. Ramchand Jagdishchand obtained this Rule calling upon the respondents to show cause why a Writ of Certiorari should not be issued for quashing the order dated April 20, 1960 and further for a Writ of Mandamus requiring the respondents to forbear from giving effect to the order and also for a Rule as to why a Writ of Mandamus should not be issued directing the respondents to refund the sum of Rs. 20,818.25 as mentioned in the petition.

(2.) The petitioner on or about May 22, 1959, placed an order for supply of 8 cases of woollen fabrics with Messrs. K. Jos Otten of Germany through Messrs. T. S. Narang of Bombay at the rate of 20 shilling per yard. The goods arrived at the Port of Calcutta and were thereafter landed at the said port on or about August 28, 1959. On arrival of the goods the petitioner through its Clearing Agent, on September 5, 1959, submitted to the Assistant Collector of Customs, Appraisement, respondent No. 2 above named, the necessary documents, namely, Bill of Lading, Invoice and the Bill of Entry, wherein the real value, quantity and description of the goods were stated along with a declaration that the statements contained in the Bill of Entry were correct. The total value of the goods imported was shown as Rs. 22,893.73 nP.

(3.) On or about 12/13 February, 1960, a notice was served on the petitioner that the correct c. i. f. value of the goods should be 24 sh. per yard c. i. f. and the petitioner was asked to show cause why the goods should not be confiscated and a penalty should not be imposed. On 18 February, 1960, tie petitioner asked the Assistant Collector of Customs, Appraisement, to be informed on what basis the examination had been conducted by the respondent to arrive at 24 sh. price per yard and further stated that on receipt of the information the petitioner would reply to the notice of the Customs authorities. On 20 February, 1960, the petitioner further informed the Assistant Collector of Customs, Appraisement, that the petitioner desired to be heard in person.