TaxTMI 
TaxTMI 
1986 (8) TMI 64
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....ctive steel coils. All the coils were scheduled to be unloaded at Mangalore Port, but only 10 coils were unloaded on 17-6-1985 at Mangalore due to labour strike at the Mangalore Port, and the remaining 103 coils were unloaded at Cochin Port. The Assistant Collector of Customs, Mangalore, waited for about 9 months. Even then, the goods were not cleared by the petitioner. Therefore, he issued a show cause notice dated 14-3-1986 produced as Annexure-S to the petitioner to show cause as to why the 10 GP defective steel coils in question should not be confiscated under Section 48 of the Customs Act, 1962 (hereinafter referred to as the Act) for the failure on the part of the petitioner to clear them, 4. In reply to the aforesaid show caus....
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....n opportunity of personal hearing nor an enquiry has been held. 6. It is the case of the petitioner that the communication dated 25-3-1986 was not delivered to him and he did not receive the same. Therefore, he could not come to know the date fixed by the Assistant Collector of Customs for personal hearing. Hence, he could not appear before him on 10-4-1986. The burden is upon the respondents to prove that the notice dated 25-3-1986 was served on the petitioner well in time. No records are placed before me by the respondent to show that the communication dated 25-3-1986 was sent to the petitioner by registered post with acknowledgement due or under a certificate of posting to the proper address of the petitioner. Under these circumst....
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....against the impugned order. 7. The next question for consideration is, whether the Assistant Collector of Customs Mangalore should be directed to release 10 GP defective steel coils in question. In this regard, it is pertinent to notice that the fate of the proceeding relating to these 10 GP defective steel coils cannot be different from the one relating to 103 GP defective coils delivered at Cochin Port, because, they form part of one consignment. The Collector of Customs, Cochin, by the order dated 9-12-1985 produced as Annexure-K has held as follows : "In view of the foregoing, I hold that the importation is illegal and is in violation of Import Trade Control Order No. 17/55 dated 7-12-1985 issued under sec. 3 of the Import and Export ....
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....rnish bank guarantee to the satisfaction of the Collector of Customs the remaining 65% of the difference in duty; and 5. He will furnish security to the satisfaction of the Assistant Collector of Customs to produce the goods or value thereof as may be assessed by the respondents in the adjudication proceedings. if any one of the conditions is not complied with by the petitioner within a period of two weeks from today, the order relating to the release of the goods will stand vacated." 8. In this case also it is submitted on behalf of the petitioner that he is ready to pay the admitted duty and he will also deposit before the Assistant Collector of Customs 35% of the difference between the admitted duty and the assessment of duty on the v....