TaxTMI 
TaxTMI 
2013 (4) TMI 363
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....lue declared by the petitioner at USD 405 per M/Ton and USD 10530.84 (CIF), Chennai totally. 3. The case of the petitioner, in a nut-shell, is as under: (a) The petitioner-Company has imported 26.00208 M/Tons of Tissue Paper from China at USD 10530.84 (CIF), Chennai totally. The above goods were shipped from M/s.Fujian Tengsheng Trading Co. Ltd., China, vide Invoice No.TS2012165, dated 07.12.2012, and filed Bill of Entry No.8998733, dated 11.01.2013, and claimed clearance of the goods for Home Consumption. On the arrival of the subject goods at Chennai Port, the petitioner had filed Bill of Entry for Home Consumption and sought for clearance of the goods. They had declared the value of the goods at USD 10530.84 (CIF), Chennai, totally. Th....
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....mental rights of the petitioner guaranteed under Articles 19 and 21 of the Constitution of India. Aggrieved by the inaction on the part of the respondents in not ordering the release of the goods, and also on the unreasonable attitude of the respondents, the petitioner has filed this writ petition for the above relief. 4. The respondents have filed counter affidavit, wherein, they have stated as follows: 4.1. The petitioner, M/s.Veetrag Enterprises had filed a Bill of Entry No.8998733/11.03.2013 for the import of goods declared as "Tissue paper for packing & wrapping 480 sheets/ream 17 GSM" from China (classifying the same under CTH 48025450). The declared quantity is 26.00208 mts, at a unit price of USD 405/mts (CIF). The assessable valu....
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.... the Bill remains regimented in the 'importer's queue'. 4.3. The averment of the petitioner in paragraph 6 of the affidavit, wherein, he himself admits that the impugned goods are unbranded in nature and are cheaper in quality and imported from China, strengthens the stand of the respondents that both valuation and classification must be correctly ascertained before goods can be released. The 'burden of proof' is on the importer to prove that the 'transaction value' is genuine. Instead of discharging the same, the petitioner has approached this court, falsely alleging that the respondents have caused undue delay in assessment and clearance of goods. 5. On the above background of pleadings, I have heard the learned counsel appearing for th....
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....ation in the subject matter is in progress and hence, release of goods as sought for by the petitioner could not be entertained. 8. While examining the claim of the petitioner for release of the goods in question, the circumstances under which the import was done, have to be looked into and thereafter, the value so declared by the petitioner is a matter to be taken into account. The petitioner declared the value of the goods as USD 10,530.84 (CIF) Chennai, totally, which according to the respondents is low. Further investigation is yet to be completed and adjudication proceedings are also to be made thereafter. Such being the situation, the condition for provisional release to be made, has to be examined. 9. In this regard, learned counse....
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....Judge, by directing the respondent therein to deposit 50% duty of the value of the goods instead of depositing the entire customs duty and the redemption fine, and on such deposit being made, the goods shall be released forthwith in favour of the respondent therein. Learned counsel for the petitioner would submit that the case of the petitioner herein also stands on the same footing and their claim for provisional release of goods shall be considered with a reasonable condition. 10. Refuting the above submissions, learned Standing Counsel for the respondents contended that in the case of Commissioner of Customs V. Navshakti Industries Private limited, (2011 (269) ELT A146 (SC)), relied upon by the petitioner, the condition imposed for prov....
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....fy the self-assessment or make re-assessment of the duty on the imported goods or the export goods, as the case may be, he shall make an estimate of the duty to be levied (hereinafter referred to as the provisional duty)." 12. Section 110-A of the Customs Act, 1962 provides for provisional release of goods, documents and things seized pending adjudication. Any goods, documents or things seized under Section 110 of the Act, may, pending the order of the adjudicating officer, be released to the owner on taking a bond from him in the proper form with such security and conditions as the Commissioner of Customs may require. 13. The reason for non-release of goods is that the petitioner has under-valued the goods in question. The respondents, o....