KISHAN KUMAR DAGA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner imported a consignment of glass beads in September, 1992 and the first assessed duty of Rs. 14,990.32 was paid on 18-9-1992.

(2.) On that day the goods were examined. Thereafter a show-cause notice was served upon the petitioner on the 18th of March, 1993. The endorsement on the reverse of the bill of entry merely mentions the absence of perforations in the glass beads and thus a doubt was endorsed that those are not glass beads but something else.

(3.) In the show-cause notice a big claim was made, alleging that the consignment was valued some Rs. 20 lakh more than declared. The show-cause notice was duly replied to. The date of personal hearing was fixed for 30-7-93. The Collector of Customs was too busy to hear the matter on that day. He has not found time to revert to it since, although the petitioner was notified in writing that the next date of hearing would be intimated.