RAJIV JAIN Vs. CC PORT

JUDGEMENT

(1.) The petitioner is aggrieved by the inaction on the part of the customs authorities regarding release of the imported goods in compliance with order of the appellate tribunal dated March 15th, 2005.

(2.) Since the question of law raised in the writ petition, can be decided finally on the agreed facts and dates, I am of the view that without calling upon the respondents to file opposition, the writ petition should be disposed of at this admission stage itself.

(3.) The petitioner imported certain photocopier machines. He declared them as capital goods. The bill of entry was filed immediately, after importing the goods sometime in October 2004. Since the assessment was not being made for determining the duty payable and the goods remained in the port area accruing demurrage liability on the petitioner, he moved Writ Petition No. 209 of 2005 before this Court. By order dated February 9th, 2005 such writ petition was finally disposed of directing the competent authority to conclude the proceeding regarding assessment of duty within five working days. The authority then gave the decision holding that the petitioner had given a wrong declaration regarding the nature of the imported goods and hence because of the under-valuation he was liable to pay fine and penalty, each imposed at Rs. 10,00,000. Feeling aggrieved the moved the appellate Tribunal and succeeded in such appeal. By its order dated March 15th, 2005, the appellate tribunal held that though the goods would be treated as consumer goods, for existing confusion regarding the nature of the goods, the fine and penalty should be reduced to Rs. 1,00,000 on each account.