YOGESH ACHARYA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE petitioner apparently imported "Old & Used Worn Clothing Completely Fumigated" under Bill of Entry No. 418074, dated 2 -7 -2008. The bill of entry was assessed by the Assessing Officer by enhancing the value from US $ 0.45 per kg., as declared to US $ 0.60 per kg. The petitioner was charged duty on the excess. Redemption fine and penalty was also imposed. The petitioner claims to have paid the duty as assessed. The petitioner submits that the petitioner is willing to pay the redemption fine and penalty.

(2.) THE department, however, filed an appeal against the Assessment Order before the Commissioner of Customs (Appeals), Kolkata, but the appeal was rejected as time -barred by Order -in -Appeal No. Kol/CUS/CKP/682 -691, dated 30 -12 -2009. It is stated that the Appellate Authority also observed that a review application would not lie.

(3.) THE petitioner is rightly aggrieved because his goods have still been detained by the Customs Authorities, though the duty as assessed has been paid and the petitioner is willing to pay the penalty and the redemption fine that has been imposed.