TaxTMI 
TaxTMI 
1984 (9) TMI 168
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....effected during the first half of March, 1984 subject to availability of vessel. 3. Port workers, all over India, struck work from the 15th March, 1984 for an indefinite period. The strike however continued only till the 15th April, 1984. In view of the said strike which was announced in advance the consignment was not shipped as arranged. 4. The importer moved a writ application on the 12th April, 1984 when a Rule nisi was issued. An interim order was passed as follows : "An interim order directing respondent No. 3 by itself, through its employees, officials, servants to clear the petitioner's goods within 3 days of their arrival which have been shipped within 4 weeks from the date of the lifting of the ports strike under contract....
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....lcutta for Kandla and the consignment was discharged at the Port of Kandla. 7. By an order passed on the 30th May, 1984, the Collector of Customs, Kandla Part; the Assistant Collector of Customs, Kandla and the Deputy Collector of Customs, Kandla were impleaded in the writ proceedings as respondents. The interim orders passed earlier were continued. 8. It is on record that the authorities at Kandla provisionally assessed the consignment on the 29th June, 1984. Levying Customs duty at the rate of 15% and obtained from the importer a Bank guarantee for 20% of the differential amount of duty. This appears to have been done on the basis of an earlier decision of the authorities in a similar case. The duty as assessed has been paid by the ....
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.... (d) The present appeal was misconceived as the successive interim orders passed in the writ proceeding in the presence of the Advocate of the Union of India were not opposed nor any appeal preferred therefrom. No affidavit-in-opposition to the writ petition was filed by the authorities though leave was taken for filing the same. 12. At the instance of the parties the application and the appeal have been heard together and have been argued at same length before us. 13. As the consignment is of substantial value and has remained frozen for a considerable time, we enquired of the authorities the procedure which has been followed in similar cases. 14. It appears that on the aftermath of the strike the Central Board of Direct Taxes ....
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....sis of the price obtainable for the item in the free market. The importer contended that item being canalised and having been brought for actual use on the basis of which bonds have been furnished the same could not be sold in the free market. 17. We suggested that the goods should be sold by a Receiver to be appointed by the Court in the manner as permitted by law and that the money should be held by the Receiver till the disposal of the application. The parties did not accept the suggestion. Surprisingly learned Advocate for the appellant authorities opposed the appointment of a Receiver strenuously. 18. Ultimately the learned Advocates appearing suggested that the following order should be passed :- "The Bank guarantee of 20% sh....
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....F.O.B. value of the goods after taking into account the amount of 20% Bank guarantee already furnished by the respondents in favour of the Collector of Customs and depositing in cash with the Collector of Customs 10% of the F.O.B. value, to be kept by the Collector of Customs in a suitable Fixed Deposit account in any nationalised bank, subject to further orders in these proceedings, and further upon the respondents paying the full customs duty, if payable in accordance with the law, if not already paid, the goods will be released for delivery to the respondents.Costs cost in the writ petition." 22. The Collector of Customs will ensure that the Bank guarantee is kept renewed till the final disposal of the proceedings and the respondent c....