1994 (9) TMI 196

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.... to be woollen rags completely pre-mutilated and claimed clearance under OGL vide Appx. 6, List 8, Part I, Entry No. 590 of the Policy Book AM 1990-93. The goods, on examination, were found to be ranging from 1 foot to 18 feet in length and 2 to 4 inches in width and were therefore not considered as completely pre-mutilated as required vide Public Notice 60/88. The goods were therefore felt to be liable to confiscation vide Sections 111(d) and (m) of the Customs Act and appellants as liable to penalty vide Section 112(a) of the said Act. The appellants waived the Show Cause Notice, and at the personal hearing expressed willingness to further mutilate them. The adjudicating authority, thereupon ordered release of goods after further mutilati....

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.... Port of Calcutta, 1989 (37) E.L.T. 248 (Cal.), (ii) of Karnataka High Court in Equipment Sales Corporation v. Asstt. Collector, 1989 (43) E.L.T. 256 (Kar.), (iii) Bombay High Court in Metal Distributors Ltd. v. Union of India, 1988 (37) E.L.T. 512 and Union of India v. Sampat Raj Dugar, 1991 (56) E.L.T. 739 (Bom.). 4. Mr. Krishnamurthy, the Ld. JDR, has, however, pleaded that the appellants who are the regular importers, ought to have known of the requirement of the Indian customs, as to the standard of pre-mutilation already made public vide Public Notice No. 60/88, issued much prior to the subject import. He has also pleaded that the prayer regarding detention certificate is misconceived and the Tribunal is not invested with juri....

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....e Import policies, declared from time to time, import of woollen rags has been made permissible, and the Customs authorities, whose duty it is to see that imports are as per the policy provisions, have laid down guidelines as to what would tantamount to "rags". The Bombay Customs have issued Public Notice No. 173/85, dated 13-12-1985 laying down guidelines as to what could be described as rags. Subsequent Public Notice No. 60/88 also has laid down certain guidelines. The appellants being regular importers, cannot be taken to have not known this. Therefore, while ordering for supply of rags to a foreign suppliers, it would be incumbent upon them to clearly and unequivocally instruct them to supply only such item which passes the standard lai....

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.... the order passed by the Tribunal, and cause for issuance of detention certificate has also arisen on the decision given by the Tribunal, the Hon'ble High Court has not made any observation that the Tribunal ought to have ordered issuance of such a certificate. 11. The issuance of detention certificate has its nexus to the provisions of Section 17 of the Customs Act, 1962, which provides that assessment ought to be done without undue delay and a corresponding duty is imposed on the Customs authorities to issue detention certificate, if the assessment procedure is unduly delayed. That however, is purely an executive function, Section 129A of the Customs Act, on the other hand, invests the Tribunal with the powers to hear appeal again....