DEWAN STEEL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has invoked the extra ordinary writ jurisdiction of this Court claiming writ of mandamus directing the respondents to return the goods or pay the value of the goods along with interest. The petitioner is engaged in the import and trading of Heavy Melting Scrap. The petitioner imported a consignment and filed Bill of Entry dated 25 -4 -2002 at Container Freight Station (C.F.S.), Ludhiana. The consignment consisted of 133.573 MT Heavy Melting Scrap. The goods were imported in seven containers.

(2.) THE officers of the Revenue physically examined all the containers and found that out of seven containers, one container contains serviceable material and consequently seized the container on 20 -6 -2000 alleging misdeclaration of description and value with intent to evade payment of duty. The petitioner was served with a show cause notice dated 20 -6 -2000 so as to show cause as to why the goods should not be classified as MS Rounds falling under Heading 72.14 of the 1st Schedule; the goods should not be assessed (a) Rs. 8.82 per Kg under Section 14 of the Customs Act, 1962 (for short 'the Act') read with Rules 8 & 10 of the Customs Valuation Rules, 1988; the goods valued at Rs. 24,32,275/ - should not be confiscated under Section 11 of the Act; and penal action should not be taken against them under Section 112 of the Act.

(3.) IN reply dated 10 -3 -2011 to a miscellaneous application, it is inter alia asserted that the goods are lying with the custodian and the payment of ground rent is pending against the petitioner. The petitioner is firstly required to discharge appropriate rent liability to the custodian and take the release of the goods. It is also stated that the petitioner never approached the respondents for getting the goods mutilated to get the goods released after payment of ground rent.