HCL OFFICE AUTOMATION Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Court : By this petition the petitioner has prayed that the impugned order dated 8th November 1994 be quashed and the aforesaid order should not be given effect.

(2.) The petitioner company was incorporated under the Companies Act 1956 and it carries on business inter alia in the manufacture of photo copying machines. For the purpose of business the petitioner No. 1 imports components of photo copying machine and in the instant case petitioner imported from M/s. Toshiba Corporation of Japan 1400 sets of com- ponents of photo copying machine during the period February 1991 to April 1991. For the purchase the quotation was furnished by M/s. Toshiba Corporation for the price of a single photo copying machine at Japanese Yen 3,20,000.

(3.) Orginally photo copying machine sets were imported during June 1990 to August 1990, 400 sets of components. Petitioner again imported 1400 sets of photo copying machines during the period of March 1991 to May 1991. The valuation declared by the petitioner in respect of the imports was the same which was earlier considered by the Department in the order of the Collector of Customs dated 6th December 1991. In the instant case a show cause notice has been served on the petitioner. Collector of Customs, Sri B.P.Srivastava has passed the order on 15th November, 1991. It dropped the allegation as to violation of the import licence provisions but enhanced the value of the goods and thereby difference in value comes to 9,84,402. Therefore, the petitioner is liable to pay the additional duty to the tune of Rs. 19,93,414/-. Against that order passed by Collector of Customs, Sri B.P. Srivastava, petitioner preferred the petition in this court and this court by its order dated 16th June 1993 set aside the order of Collector of Customs, dated 15th November 1991, so far it relates to the valuation of the goods and remitted the matter back to the Collector of Customs with the direction to pass a fresh order, after giving the appellant a reasonable opportunity of being heard, within a period of three months from the date. After giving an opportunity to the petitioner Collector of Customs has passed a fresh order dated 26th April 1994 whereby he not only further enhanced the value of the goods but also imposed the penalty of Rs.3,50,00,000/- under section 112(a) of the Customs Act 1962. Against that order petitioner preferred the appeal before the Customs Excise & Gold (Control) Appellate Tribunal, Calcutta and also prayed that the condition of pre deposit as required under section 129E be waived. By the impugned order dated 8th November 1994 the Tribunal has directed the petitioner that if they pay a sum of Rs. 50,00,000/- within a period of four months from the date of order the condition of pre-deposit for filing of the appeal shall stand waived.