COLLECTOR OF CUSTOMS Vs. KISHAN KUMAR DAGA

JUDGEMENT

(1.) The matter is adjourned for a fortnight from date (15-3-1994). The adjudication proceeding has been delayed beyond all reasonable limits. The assessment of duty initially took place on 18-9-1992 for an associated value of Rs. 14,990.32 which was paid on that date. The show cause notice was issued on 18th March, 1993. The case of the writ petitioner is that they duly replied to the show-cause notice on the scheduled date of hearing i.e. 30th July, 1993. The Collector of Customs could not be found and the case was not heard. The writ petitioner waited till January, 1994. Before moving this court the Collector of Customs did not find time to hear the case. Even then Ajoy Nath Ray, J. passed an order on 19-1-1994 to clear the goods on the basis of an undertaking to pay whatever duty they assessed in the adjudication proceeding given on behalf of the writ petitioner. But that was not done. Stay of the operation of that order was not obtained from the court. The Customs Authorities acted in clear violation of this order of the court. It has been stated that contempt rule has been issued.

(2.) Moreover, it has been stated that the Customs Authorities were at liberty to decide the case. The Customs Authorities till now has not taken any step in the matter.

(3.) In view of the aforesaid facts, I direct the Collector of Customs to complete the adjudication proceeding within seven days without fail. The writ petitioner must be given personal hearing before passing any order. The operation of the order under appeal, however, is stayed. The writ petitioner will be at liberty to remove the goods by furnishing the bank guarantee of the value of Rs. 15 lakhs. The bank guarantee must be furnished to the satisfaction of the Collector of Customs.