Quasi-judicial clearance under Customs law: Bill of Entry approval is revisable, while out-of-charge endorsement is only ministerial.

Clearance of imported goods for home consumption under section 47 requires scrutiny of entry, classification, valuation, duty payment and licensing compliance. The proper officer's approval on the Bill of Entry is the quasi-judicial act that gives statutory finality to the clearance decision, while the Superintendent's out-of-charge endorsement is only a ministerial verification that the prescribed steps have been completed. For purposes of section 129D, the revisable order is therefore the Assistant Collector's approval under section 47, not the mechanical endorsement by the Superintendent.

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Issues: Whether an order permitting clearance of imported goods under section 47 of the Customs Act, 1962, as approved by the Assistant Collector and followed by the Superintendent's out-of-charge endorsement, is a quasi-judicial order amenable to review under section 129D of the Customs Act, 1962.

Analysis: Clearance for home consumption under section 47 is preceded by scrutiny of entry, classification, valuation, duty payment, and examination of the licensing position. The approval recorded by the Assistant Collector on the Bill of Entry gives statutory finality to the assessment and acceptance of the import licence or OGL clearance, while the Superintendent's out-of-charge endorsement is only a mechanical verification that the prescribed steps have been completed. The order relevant for revisional scrutiny is therefore the quasi-judicial decision embodied in the Assistant Collector's approval, not the ministerial act of the Superintendent. The distinction drawn by the lower appellate authority was held to be unsustainable because the challenged clearance order was, in substance, the order under section 47 made by the proper officer.

Conclusion: The clearance order was revisable under section 129D and the departmental application could not be rejected on the ground that the Superintendent's endorsement alone was under challenge.

Ratio Decidendi: For purposes of section 129D, the revisable order under section 47 is the quasi-judicial decision of the proper officer approving clearance on the Bill of Entry, whereas the Superintendent's out-of-charge endorsement is merely ministerial.

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