TaxTMI 
TaxTMI 
1991 (1) TMI 152
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....lls of entry for warehousing of the said goods (see Exhibit 'A' collectively) and thereunder claimed benefit of Exemption Notification No. 81/90-Cus., dated 20th March 1990. The claim for exemption was advanced on the footing that the goods were covered by serial No. 3 of column 3 of the Table incorporated in the said Notification. In substance, the claim was that the goods were liable to be subjected to the basic customs duty at the rate of 70% ad valorem. Be it stated that there was and is no dispute with regard to the auxiliary duty and additional duty payable. 2. In April 1991, the Writ Petitioners desired removal of the said goods from the bonded warehouse. At that time the Respondents intimated that the goods were liable to be trea....
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....Petitioners seek the relief, inter alia, that it be declared that the goods in question are Alloys Steel goods and not Stainless goods and that they are eligible for the benefit conferred by Exemption Notification No. 81 of 1990. The clearance of the goods in question on the said basis is also prayed for. 6. The Writ Petition reached preliminary hearing on 13th November 1991. The Court expressed disinclination to go into the wider question as to whether the goods were liable to be subjected to the basic customs duty at the rate of 100% ad valorem or 70% ad valorem, since these matters fell legitimately within the scope of regular adjudication. However, the Court was unable to appreciate why the offer made by the Writ Petitioners on 3rd S....
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....med on 15th November 1991. He stated that while he was leaving his office in order to reach the Court at 11.00 A.M., he was called by the Additional Collector of Customs to seek certain information in connection with the meeting scheduled to be held with the Customs House Agents on 14th November 1991. Under these circumstances, according to him, he directed his Junior Officer, Shri S. Dayal, to attend the Court and to convey a message to his Counsel that he would follow soon thereafter. However, he could not reach the Court in time before the matter was called out and that led to the passing of the order directing him to attend the Court at 1.00 P.M. 8. We do not find this explanation to be satisfactory. There could not possibly be any m....
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....o make payment of the basic duty under protest, the said objection was wholly invalid. Since regular adjudication had yet to take place and the Writ Petitioners wanted to take up the stand in the said proceedings as regards levy of basic customs duty at 70% ad valorem, the payment was offered to be made under protest and this should have been appreciated by an Officer of the rank of Respondent No. 3. It is strange to find an Officer dealing with the recovery of the customs duty rejecting the offer of payment of duty at the rate at which, according to him, they were liable to pay duty and not permitting clearance of the goods to the extent covered by such payment under these circumstances. The said action is wholly arbitrary and irrational. ....