2009 (7) TMI 730

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....Court: In this writ petition, the petitioners have prayed for orders on the respondent authorities to inter alia permit provisional clearance of the consignment imported by the petitioners under the Bill of Entry No. 559059 dated 9th June, 2009, upon furnishing of security and/or execution of bond, in terms of the provisions of the Customs (Provisional Duty Assessment) Regulations 1963, and other ....

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....decide whether the goods imported are, in fact, computer parts or digital music players. The printed cartons are apparently of digital music players. 6. Mr. Roy Chowdhury points out that the goods are liable to be confiscated under Section 111(M) of the Customs Act, 1962. Under Section 124 of the Customs Act, 1962, it is incumbent upon the Customs Authorities to issue show-cause notice before c....

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..... However, the Board desires that a disputed or offending consignment should also not be held up unless its import/clearance is totally prohibited or banned under any law for the time being in force [E.g. PFA, CITES, Weight & Measures Act, etc.] or where prosecution is contemplated. At most, samples should be drawn and consignment should be allowed to be cleared on provisional basis as a matter of....

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....ion. The aforesaid judgement of the Tribunal is, according to Mr. Roy Chowdhury, binding on the respondent authorities. 9. There can, however, be no question of directing release of the goods at this interim stage. Advertisement and packing materials may or may not be considered for determining the real nature and character of the product for classification . A misdescription in the packaging m....