TaxTMI 
TaxTMI 
2008 (2) TMI 368
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....e cleared at airport itself. However, such importer would have to fulfil all the requirements of customs and import control before clearance of goods. Subsequent order dated 8/10-1-2008 contains the procedure which was evolved in the joint meeting of the both the Custodian at Air Cargo Complexes at Jaipur i.e. respondent no.5-M/s. Jaipur Gemstone Exchange and the petitioner RAJSICO. While the petitioner was appointed as Custodian of the imported goods by the Commissioner, Customs Department, Jaipur under Section 45(1) of the Customs Act, 1962, the Commissioner in his discretion subsequently by order dated 24-4-2007 also appointed Jaipur Gemstone Exchanqe as Custodian at Air Cargo Complex, Sanganer, Jaipur for import and export cargo of diamonds, precious and semi-precious stones, pearls, jewellery made of gold or any other precious metal, with or without studding, industrial diamonds (including powders), both natural and synthetic, synthetic stones and such other similar items as may be specified from time to time. Procedure that was evolved by the Customs Department pursuant to deliberations which took place in the meeting jointly held with both the custodians referred to above, h....
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....e. its Carrier-namely the concerned airlines, respective Custodians and Customs Inspector. Importers can file bill of entry with the respondent no. 5 Custodian. In case however any importer does not reguire clearance facility with the respondent no. 5, he may file a declaration indicating so with the Customs at Air Cargo Complex, Sanganer. Such precious cargo shall be escorted from the warehouse of Jaipur Gemstone to the warehouse of the petitioner RAJSICO in the presence of Inspector of Customs and a note to this effect will be made in the register maintained with the Custodian Jaipur Gemstone Exchange namely the respondent no. 5. Filing of bill of entry for clearance of precious cargo at Airport, Sanganer is thus allowed to be made only after following this procedure. Shri K.K. Sharma clarifies that in fact the apprehension of the petitioner that monopoly has been created in favour of respondent no. 5 is more illusory than real. In spite of the fact that the Commissioner of Customs, Jaipur appointed respondent no. 5 as the Custodian solely for precious cargo vide order dated 24-4-2007, their request for clearance of the precious goods through them only was not accepted as is evid....
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....nt no. 5 was purposely appointed as the sole Custodian at the Air Cargo Complex itself. No exception thereafter could be made at the level of Assistant Commissioner by passing any order like the one dated 8/10-1-2007. While reserving his right to question the correctness of this order, Shri Alok Sharma further argued that the Commissioner of Customs was well within his right to device an arrangement by which he decided to have a fresh Custodian solely for precious cargo. Section 45(1) of the Customs Act, 1962 is an enabling power which he can exercise at multiple number of times. Shri Alok Sharma, therefore, submitted that the petition itself is liable to be dismissed because the petitioner being appointee of Customs Department has no locus to challenge the appointment of respondent no. 5. The writ petition be therefore dismissed. 7. I have given my thoughtful consideration to the arguments aforesaid and perused the impugned order. 8. The first and foremost aspect that needs to be noticed is that though the petitioner has questioned the correctness of the procedure devised on the basis of deliberations held on 8-1-2008, but he has not challenged the appointment of respondent ....
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....5-C, Diggi House, Ram Singh Road, Behind Hotel Meru Palace, Jaipur. The loading and unloading of this cargo will also be supervised by the Inspector of Customs at both the points. Necessary procedure for clearance of goods at JGE will be followed as per Customs Act, 1962 and various Rules & Regulation." 9. In view of clause 5, supra, it would be evident that in case where the importer does not wish to avail the clearance facility with the respondent no. 5-Custodian, he is free to file in advance a declaration to this effect with the Customs at the Airport Cargo, Sanganer. Precious cargo imported by such importers according to aforesaid procedure would then be shifted from the warehouse of respondent no. 5-Custodian at the airport itself to the warehouse of RAJSICO in the presence of Inspector of Customs and a note to this effect would be made m the register maintained by the respondent no. 5. I am, therefore, not persuaded to uphold the argument of the petitioner that a monopoly has been created in favour of respondent no. 5 and that in spite of the importer willing to avail of clearance facility with the petitioner-Custodian, they are under any kind of compulsion to still deal ....