TaxTMI 
TaxTMI 
1961 (7) TMI 2
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....r the purposes of this Act the real value shall be deemed to be :- (a) The wholesale cash price, less trade discount, for which goods of the like kind and quality are sold, or are capable of being sold at the time and place of importation or exportation, as the case may be, without any abatement or deduction whatever, except (in the case of goods imported) of the amount of duties payable on the importation thereof; or (b) where such price is not ascertainable, the cost at which goods of the like kind and quality could be delivered at such places without any abatement or deduction except as aforesaid". 2.For the purpose of assessment of customs duty the owner of the imported goods, such as the petitioner happens to be, is liable, un....
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....to any chemical or other test, the Customs-Collector may direct that the duty leviable on such goods may, pending the production of such information or proof or pending the completion of any such test, be assessed provisionally in accordance with and subject to the provisions of, this section and any rules made thereunder. (2) When the owner of any goods in respect of which the duty has been assessed provisionally under sub-section (1) has paid such duty, the officer of Customs may make an order allowing the goods to be cleared for home consumption or shipped or water-borne to be shipped for exportation, as the case may be and such order shall be sufficient authority for the removal of the goods by the owner. (3) When the ....
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....f sub-section (1) the expression "relevant date" means :- (a) in a case where the duty or charge has not been levied, the date on which the Customs-Officer makes an order for clearance of the goods; (b) in a case where the duty is re-assessed under section 29A, the date of re-assessment: (c) in a case where the duty is provisionally assessed under Section 29B, the date of final adjustment of duty; (d) in a case where the duty or charge has been erroneously refunded, the date of refund; and (e) in any other case, the date of the first assessment." 6. Sections 86, 87 and 89 of the Act provide for assessment of duty on goods imported for home consumption and for clearance of such goods and are quoted below :- "86.....
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....rve on the petitioner, from time to time, demand notices, purported to be under Section 39 of the Act, calling upon the petitioner to pay different sums of money, on the plea that there had been a short levy of customs duty on certain consignments of imported goods. Each of such demand notices began either as : "Whereas it appears that customs duty amounting to Rs. (here is stated the amount) which was short-levied in respect of the above consignment is due from you as indicated below pending examination of your firm's books of accounts" or began as: "whereas it appears that customs duty amounting to Rs. (here the amount is stated) which was short-levied in respect of the above consignment is due from you as indicated below; demand is....
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....2, the illegality about the demands as made. Lastly, the petitioner by a lawyer's letter, dated March 13, 1958, protested against the illegal demands made. 13.The petitioner states that the respondents have not yet taken steps for realisation of the illegal demands but has begun threatening the petitioner with the stoppage of current bills of entry if the aforementioned demands be not honoured. 14.It was in these circumstances that the petitioner moved this Court and obtained this Rule. 15.Mr. Dhirendra Nath Mukherjee, learned Advocate for the petitioner, contended that the demands for short levy were provisional or ad hoc demands, which section 39 of the Act did not provide. In this contention Mr. Mukherjee is right. 16.Section....