1993 (3) TMI 122

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....th clearance of imported cargo would function in the normal way also on Saturdays. By a second public notice dated 15-3-1991, few more holidays were also declared as normal working days. By a third public notice dated 19-3-1991 it was notified that nothing of the Bills of Entry would be carried out by the Import Department even on those days. On the basis of the above three public notices, several importers, like the Petitioners, presented Bills of Entry for noting under Section 46 of the Customs Act and got noted those Bills for Warehousing and home consumption even on those declared working days. Under Section 14 of the Act, valuation of the goods for the purposes of assessment of customs duty would be on the basis of the value declared a....

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.... which was made applicable from 1-4-1991 even to the Bills entered before that date on holidays and where no customs duty was actually paid before that date. 5. It may be mentioned that rate of Exchange before 1-4-1991 was U.S. $ 5.4750 = Rs. 100, i.e. each U.S. $ was equivalent to Rs. 18.25 and as per the new Exchange ratio, it was equivalent to Rs. 19.62. 6. Having heard parties, we are satisfied that for variety of reasons, the impugned administrative decision dated 1-4-1991 cannot stand legal scrutiny. The first and foremost reason is that by administrative decision, the statutory consequence flowing from Section 14 cannot be undone however laudable the object may be. In this connection, certain other provisions of the Act may als....

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....question of payment till the goods are cleared for consumption which is always at a later point of time. 9. Uncontroverted allegations are that the impugned decision has been applied only in cases of U.S. Currency and has not been applied to the D.M. currency because the change in the Exchange rate in that currency was favourable to the Revenue. 10. It is pertinent to note that similar decision taken by the Air Cargo Customs was withdrawn by notice dated 9-4-1991 clarifying that it has been decided that the assessment of duty payable should be continued to be done as per original notice. 11. Learned Counsel for the Respondents contended that the Customs Department was not obliged to keep its various departments open on holidays. Th....