2020 (1) TMI 411

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....tled as M/s PDG Wool Traders vs. Union of India and others. The facts have been taken from CWP- 23588-2016. (2) The petitioner namely M/s Raghav Woollen Mills Pvt. Ltd., having its works/Office at Ludhiana, has one of the activities of importing different kinds of acrylic waste from different countries including Germany/Canada. (3) The petitioner has inter alia prayed to issue writ of certiorari to quash panchnama dated 11.08.2016 (Annexure P-3), whereby, respondent No.2 has seized imported stock of the petitioner. It has been further prayed that respondent No.2 be directed to un-conditionally release the aforesaid material of the petitioner lying in their factory. (4) Mr. Jagmohan Bansal, learned counsel for the petitioner, by mak....

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....ic Soft Waste 24.02.2016 (5) It is then the case of the petitioner that the respondents have illegally on 11.08.2016 seized the complete record of the petitioner, inter alia qua the aforesaid B/E. The petitioner is only having details of import and a copy of Bank Guarantee, which the petitioner has attached as Annexures P-1 & P-2, which were returned after framing final assessment under Section 18 of the Act and cancellation of Bond. The petitioner has made some pleadings regarding the description of goods as synthetic waste (acrylic soft waste) and also as died acrylic soft waste. However, for the sake of brevity, without making detailed reference to the said pleading, it is deemed appropriate to notice that custom authorities, after....

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....uch goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing , or for ascertaining the value thereof, or for any other purpose of this Act. (2) After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the Principal Commissioner of Customs or Commissioner of Customs may direct. (3) No duty shall be chargeable on any sample of goods taken under this Section which is consumed or destroyed during the course of any test or ex....

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....f provisions of Section 46 has to file Bill of Entry for the clearance of imported goods. The Proper Officer/Custom Authorities, if upon examination is satisfied with the declaration qua the description and valuation of the goods made by an importer in the Bill of Entry, may frame assessment under Section 17 of the Customs Act, 1962, and upon payment of duty, resulting into clearance of goods, whereas in case of doubt with respect to description or value of goods, provisional assessment under Section 18 of the Customs Act, 1962, may be made and the goods be cleared subject to terms and conditions including final assessment. The Proper Officer on receipt of test reports or any other information required has to then frame a final assessment u....

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....d 11.08.2016 (Annexures P-3 & P-6), whereby, the respondents seized the entire goods (lying in the factory premises) is also consequentially without jurisdiction, moreso, when after the receipt of Test Reports from the official Laboratories, the final assessment of custom duty was framed. (11) Counsel for the petitioner relies on the judgment of the Hon'ble Supreme Court of India in M/s Grasim Industries Ltd vs. Collector of Customs, Bombay, 2002(4) SCC 297 to convass that where the context and the object and mischief of the enactment do not required restricted meaning to be attached to words of general import it becomes the duty of the Courts to give those words their plain and ordinary meaning. The provision of the statute i.e. Sec....