K.S. DIESELS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) After hearing stay petition No. S.P. (Bom) No. 56 of 1983 on 18 -4 -83, the two Members of the Regional Bench expressed different opinions on the following points which arose in that matter : -

(2.) IN the notice of hearing, the attention of the appellants had been drawn to the fact that the Collector's order was in effect a composite order consisting of three orders -in -original, pertaining to three different consignments covered by separate Bills of Entry, and there should have been three appeals instead of one filed before the Tribunal (assuming appeals to lie to the Tribunal). As regards this point, Shri Gagrat submitted that the West Regional Bench had in previous similar cases accepted a single appeal. However, on it being pointed out that the general practice of the Tribunal was to require as many separate appeals to be filed as were covered by the composite order of the authority below, Shri Gagrat undertook to file two supplementary appeals within a week. On this undertaking the matter was taken up for hearing. The appellants have subsequently, on 11 -7 -83, filed two supplementary appeals with corresponding stay applications. These are allocated as under, as requested by the appellants : -

(3.) IN this case the appellants had warehoused three consignments of machinery parts after executing bonds under Section 59 of the Customs Act, 1962. In respect of one consignment, under bond No. B204/3 -5 -76, the warehousing period was shown as three years. In respect of the other two consignments, covered by bond Nos. B316/6 -5 -80 and 510/24 -5 -80, the warehousing period was shown as one year. Subsequently, the appellants sought extensions of the respective warehousing periods. After some correspondence, and after a personal hearing before the Collector of Customs, Bombay, on 16 -7 -1982, they were given the option to clear the goods in a phased manner by depositing 50% of the total duty by the end of August, 1982, and finally clearing the consignments by the end of December, 1982. The appellants again approached the Custom House by their letter dated 20 -10 -82, stating that they had been able to deposit only Rs. 6 lakhs by that time (as against Rs. 14 lakhs as earlier agreed upon) and wanted time upto December, 1982, for further clearances. The Collector held that it was evident that the appellants had not adhered to their agreement to clear the goods by instalment. He, therefore, passed the following order : -