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

JUDGEMENT

(1.) SHRI J.K. Srivastava, learned Advocate appearing for the applicant company, M/s. Kothari Filaments, submits that an appeal was filed by them against the Order of the Commissioner vide which he had extended the period for issuance of the show cause notice under the provisions of Section 110 of the Customs Act, 1962. The said appeal was heard by the Bench on 6 -4 -2000 and Orders were reserved on that. He submits that they have not received the Orders as yet. However, in the meanwhile, the Department has invited tenders for sale of the goods in question. The said tenders are scheduled to be opened at 3.15 p.m. of 20 -6 -2000. He submits that if the Department is allowed to proceed ahead with the sale of the goods which have only been detained by the Customs and in respect of which no adjudication order has been passed by the Commissioner of Customs confiscating the same or otherwise, grave prejudice would be caused to the applicants. He also submits that their earlier appeal which was heard on 6 -4 -2000 and Orders were reserved, would become infructuous in case the applicants goods are allowed to be auctioned by the Revenue. He also brings to our notice that the Commissioner has fixed the personal hearing of the case on 19 -6 -2000 i.e. today at 3 p.m.

(2.) IN these circumstances, he prays that the Revenue should be restrained from sale of the goods till the Order of the Tribunal on their earlier appeal is passed and the adjudication is complete by the Commissioner.

(3.) SHRI R.K. Roy, learned J.D.R. for the Revenue submits that the goods being of perishable nature, Revenue is well within its right to sell the same even before the adjudication of the case by the Commissioner, inasmuch as huge amount of revenue is involved.