SUSHIL KUMAR KAYAN Vs. ASSTT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Before making this writ application the petitioner had moved another writ application being Matter No. 4403 of 1987 (Sushil Kumar Kayan v. Assistant Collector of Customs and Ors.). In the said application an interim order was made by this Court, being order dated the 18th June, 1987. The said order is, inter alia, to the effect as follows :-

(2.) Since long prior to the making of the aforesaid order, the aforesaid goods were lying and were kept in the bonded warehouse, pursuant to the request of the petitioner made some time in September, 1985. From the said bonded warehouse the petitioner could only obtain delivery of the goods on payment of customs duty and consignment release of the goods by the customs authorities even after the said order dated 18th June, 1987, was passed, the petitioner did not pay even the admitted amount of duty in cash as directed by the said order. In paragraph 10 of the petition the petitioner has alleged as follows :-

(3.) The respondents are denying that there was any order Under Section 110 of the Customs Act, 1962. The endorsement on the bond stock register was recorded by the Appraiser attached to the Special Investigation Bench on 30.1.1986, to the effect 'not to be delivered without the knowledge of S.I.B.'. Thereafter, according to the respondents Nos. 1,2 & 3 the Bill of Entry was assessed in compliance of the order passed by this Court on 18.6.1987 and the reassessed Bill of Entry was made over on the 9th July, 1987, for taking release of the subject goods on payment of duties and execution of Bank Guarantee and Bond. In my opinion, after the order dated the 18th June, 1987 was passed by this Court it was for the petitioner to comply with requirements of the said order before asking the Customs Department for the delivery of the goods. The petitioner even till today has not paid the admitted amount of customs duty, and the petitioner without due compliance with all the requirements of the said order dated the 18th June, 1987 could not possible be entitled to demand delivery of the goods.