1995 (8) TMI 67

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....damus or any other appropriate writ, order or direction is also sought to the respondents that petitioner be allowed to clear the `gambier' extract on the strength of an order passed by the proper officer for clearance of the goods on the basis of provisional assessment of duty under Section 18 of the Customs Act, 1962 (for short `the Act'). 2.Petitioner says it imported gambier extract of  Myanmar (Burmese) origin from Singapore which is a dutiable item. Bills of entry were filed but the goods were not being released. Petitioner says it produced all the relevant documents which were, however, seized but finally on representation made by it on 27th January, 1995 for permitting the provisional clearance of the goods the orders were ....

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....t the custody of the respondents and that the goods could not have been seized. According to the respondents, therefore, the goods in question are liable to an order of confiscation and imposition of penalty on the petitioner. Under Clause (m) of Section 111 of the Act, the goods brought from a place outside India shall be liable to confiscation if these do not correspond in respect of the value or any other particular with the bill of entry made under this Act. In M/s. Singhal Trading Co. v. Collector of Customs, New Delhi and Others, CWP No. 1873/95, decided on 8 August 1995, we have taken a view that where it is a case of misdeclaration and imported goods are liable to order of confiscation, Section 18 of the Act may not have any applica....