KULMOHAN SINGH Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner is a Small Scale Industrial Unit and manufactures Electronics Products. In August 1987 the petitioner imported diverse spare components, parts and accessories from Singapore. The Bills of Entry were filed by the petitioner. According to the petitioner when the Bills of Entry were being processed the Superintendent (Preventive) of Customs seized the papers and documents as well as the imported goods. Such seizure was made on 13-8-1987. Summons under Section 108 of the Customs Act, 1962 (hereinafter referred to as the said Act) was issued to the petitioner's representative on 12-10-1987. The petitioner was granted a personal hearing by the Collector of Customs, Calcutta. According to the petitioner no indication was given regarding the charges against the petitioner even in the course of the adjudication proceedings. An order was passed by the Collector of Customs by which the value of the goods was enhanced, the goods were directed to be confiscated, release of the goods was allowed on payment of redemption fine of Rs. 2,15,000/- and personal penalty of Rs. 3 lakhs was imposed. The order was dated 12-10-87 but was received by the petitioner on 12-4-1988.

(2.) The petitioner paid the amount and preferred an appeal from the order dated 12-10-1987. The appeal was heard by the Customs, Excise, Gold Control, Appellate Tribunal (C.E.G.A.T.). The Tribunal remanded the matter for re-adjudication by the Collector. The order of the Tribunal was dated 7-7-1989. In remanding the matter the C.E.G.A.T. directed as follows:

(3.) On 22nd September, 1989 the petitioner received a notice to the effect that the matter would be examined de novo. The petitioner submitted a written submission on 18-10-1989 and prayed for a personal hearing. Such personal hearing was initially granted on 9-1-1990 but was postponed. Thereafter it appears that several letters were written by the petitioner requesting for an early date of hearing. No response however was forthcoming. Ultimately the petitioner moved an application under Article 226 of the Constitution for a direction on the Collector of Customs (Judicial) to dispose of the matter. An order was passed as prayed by this Court.