KANCHANJANGA PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) This case arises an interesting question of law.

(2.) The petitioner had imported 31.616 M. Ton of Prime Virgin HDPE Blow Moulding Grade at the price of U.S. $ 890 per M. Ton, c.i.f. Calcutta. The vessel carrying the said goods arrived at the Port of Calcutta some time in the 2nd week of January, 1991. On 29th January, 1991 the petitioner filed the Bill of Entry for warehousing of the said goods. The assessable value of the goods declared on the basis of the agreed price was U.S. $ 890 per metric ton, c.i.f., Calcutta. On 5th March, 1991 the Bill of Entry for warehousing was assessed by a proper officer of the Customs Department and an endorsement was made on the Bills of Entry that the same was being assessed provisionally and the valuation aspect was being kept open.

(3.) The case of the petitioner is that thereafter the Clearing Agent as well as the representative of the petitioner went to the Customs Department's office and met the Assistant Collector of Customs for Appraisement Group II and the Customs Appraiser, Group II, Respondents Nos. 3 and 4 respectively to request them to assess the said Bills of Entry finally but the Respondents Nos. 3 and 4 failed to do so. On May 24, 1991 the petitioner requested the Additional Collector of Customs, Calcutta, Respondent No. 2 herein to look into the matter personally so that the said Bills of Entry and the petitioner could remove the goods.