KOTHARI FILAMENTS Vs. COMMISSIONER OF CUSTOMS (PORT), CALCUTTA

JUDGEMENT

(1.) THIS appeal is directed against the order Nos. S/45/09/99 -SIB, dated 7 -12 -1999 of Commissioner of Customs (Port), Calcutta, passed under the proviso to sub -section (2) of Section 110 of the Customs Act, 1962 whereby extension of two months, over the statutory time of a show -cause notice under Section 124, ibid. in respect of Lithopone 28 -30% and Tetracyline HCL detained (deemed to have been seized) by Calcutta Customs on 10 -6 -1999. The grievance, as made out in the appeal, is that the civil right for restoration of the said goods that has accrued to the appellant, on account of non -issue of show -cause notice within the statutory time limit, has been defeated by the order impugned.

(2.) THE burden of song of the appellant is that in the facts and circumstances of the case "sufficient cause" does not exist for granting extension of time beyond the statutory time limit of six months.

(3.) A close perusal of the relevant facts would be of immense help to arrive at a decision in the matter. The facts in brief are that M/s. Kothari Filaments, a proprietory concern of which Rajesh Kothari is the Proprietor, have filed a Bill of Entry on 7 -6 -99 for clearance of 860 bags said to contain Lithapone 28 -30% - a chemical used as pigment. The Bill of Entry was duly assessed and the importer paid the customs duty of Rs. 2,20,643/ -. However, before clearance, the goods were physically examined at Docks by the Customs Officers and found that major part of the quantity of the goods was Tetracycline HCL as against the importers declaration in respect of the entire consignment as Lithapone 28 -30% . As such it was reasonably believed by the Customs that the importer had imported without a Special Import Licence and also misdeclared the goods with a view to evade payment of customs duty. The goods, therefore, were detained by Examiner, Dock Intelligence Unit (Apprising) vide Detention Memo No. S -121 -96/99 -SIB, dated 10 -6 -99 which has the force of seizure.