SONI IMPEX Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) HEARD Shri R.K. Chaudhary, Advocate on the Miscellaneous Application for allowing release of the imported goods provisionally filed by the appellant. He submits that the imported goods may be allowed to be released provisionally on the conditions as deemed fit by the Tribunal. The Advocate brings to the notice of the Bench the CBEC Circular No. 22/2004 -Customs dated 3 -4 -2004 where the Board has issued guidelines to the Customs Officers for release of the goods under provisional assessment/clearance of the disputed offending consignments. He further submits that the Honble High Court, Kolkata in its order dated 24 -8 -2005 has observed as follows : - The said Tribunal will also be at liberty to consider the issue relating to the provisional release of the goods in question in accordance with law, in the event an appropriate application to that effect is filed on behalf of the petitioner before the said Tribunal. Needless to mention that the learned Tribunal will consider the said issue relating to the provisional release of the goods in question at an early date but positively within a period of 10 days from the date of presentation of such application. In terms of the above direction of the High Court the appellant has filed the MA for provisional release of the goods. In view of this, he submits that the Tribunal may kindly allow the MA filed by the appellant.

(2.) HEARD Shri Amitava Hore, ld. JDR. He submits that the Honble High Court in the order referred to above has directed the Tribunal to consider the issue relating to the provisional release of the goods in question in accordance with law. The goods in question have been confiscated by the Revenue with an option to redeem the same against the redemption fine. The JDR submits that there is no provision of provisional release once the final order has been passed by the Adjudicating Authority. The ld. JDR further submits that the Honble High Court has directed to consider the provisional release in accordance with law and the law on this point is very clear. It is also pointed out by the JDR that at no stage the appellant has applied for provisional release of the goods to the Customs Authorities before their application is made to this Tribunal. Reliance of Board Circular referred to above by the Advocate is not relevant at this stage.

(3.) WE have heard both the sides. The provision of provisional assessment of duty has been dealt with under Section 18 of the Customs Act which reads as follows : - Provisional assessment of duty. - (1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46 -