{"id":193712,"date":"1993-09-28T00:00:00","date_gmt":"1993-09-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/surendra-kumar-banthia-vs-collector-of-customs-on-28-september-1993"},"modified":"2017-08-16T22:17:01","modified_gmt":"2017-08-16T16:47:01","slug":"surendra-kumar-banthia-vs-collector-of-customs-on-28-september-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/surendra-kumar-banthia-vs-collector-of-customs-on-28-september-1993","title":{"rendered":"Surendra Kumar Banthia vs Collector Of Customs on 28 September, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Surendra Kumar Banthia vs Collector Of Customs on 28 September, 1993<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 (70) ELT 217 Cal<\/div>\n<div class=\"doc_author\">Author: R Pal<\/div>\n<div class=\"doc_bench\">Bench: R Pal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Ruma Pal, J.<\/p>\n<p>1. The petitioner has imported umbrella panels. A contract<br \/>\nwas entered into with the foreign seller on 2nd March, 1992 for this purpose.<br \/>\nThe goods arrived in Calcutta on 28th December, 1992 and 11th January, 1993.<br \/>\nThere were 12 separate consignments of the goods. Ten were released to the<br \/>\npetitioner. As far as the remaining two were concerned the respondent<br \/>\nauthorities insisted that the goods would only be released provided that the<br \/>\npetitioner furnished a PD Bond backed by a bank guarantee to the extent of<br \/>\n30% of the assessable value of the two consignments. The petitioner protested<br \/>\nagainst the refusal of the Customs authorities to release the two remaining<br \/>\nconsignments of goods but ultimately on 22nd February, 1993 and 26th<br \/>\nFebruary, 1993 furnished two bank guarantees in support of the bonds executed by the petitioner in favour of the Customs Authorities as disputed by<br \/>\nthem. Upon the execution of the bond and the furnishing of the bank guarantee<br \/>\nthe goods were released to the petitioner.\n<\/p>\n<p>2. After having obtained release of the goods the petitioner filed this<br \/>\nwrit application on 28th June, 1993. The petitioner has complained about the<br \/>\nwrongful refusal of the Customs Authorities to release the goods except upon<br \/>\nfurnishing of bank guarantees. The petitioner has contended that the goods<br \/>\nshould have been released unconditionally to the petitioner as had been done<br \/>\nin respect of the earlier ten consignments. The petitioner has also contended :\n<\/p>\n<p>(i) That under the earlier Export Import Policy the Umbrella panels<br \/>\nwere freely importable. The contract was entered into between the<br \/>\npetitioner and the foreign seller when the earlier policy was in<br \/>\nforce. It is submitted that the relevant date for considering whether<br \/>\nan item was freely importable or not was the date of the contract.<br \/>\nReliance has been placed on a decision reported in AIR 1990 SC<br \/>\n2190 in this context.\n<\/p>\n<p>(ii) Under the new policy as it originally stood, umbrella panels continued to be freely importable. It was only on 30th June, 1992 that a<br \/>\npublic notice was purported to be issued seeking to widen the<br \/>\ndefinition of consumer durable to include parts of consumer<br \/>\ndurables. It is stated that the notice dated, 30th June, 1992 in fact<br \/>\namounted to an amendment of the policy. It is stated that the policy<br \/>\ncould not be amended except by way of a public notification.<br \/>\nReliance has been placed on Section 5 of the Foreign Trade<br \/>\n(Development and Regulation) Act, 1992 as well as the decision<br \/>\n.\n<\/p>\n<p>(iii) In any event there had been no publication of any of the notices<br \/>\ndated 30th June, 1992 and unless there was such publication, the<br \/>\nimporters could not be held bound by the contents thereof.<br \/>\nReliance has been placed on the decision .\n<\/p>\n<p>(iv) Finally it is contended that no adjudication proceedings having<br \/>\nbeen initiated within a period of six months from the date on which<br \/>\nthe goods had arrived, the goods must be taken to have been in fact<br \/>\nseized within the meaning of section 110 of the Customs Act, 1962. No<br \/>\nnotice under Section 124 having been issued, the petitioner was<br \/>\nentitled to release of the goods under Section 110(2) of the Act.\n<\/p>\n<p>3. The writ application was moved upon notice to the respondents.<br \/>\nDirections were given for filing of affidavits. The time to file affidavits has<br \/>\nexpired. No affidavit-in-opposition was filed by the respondents.\n<\/p>\n<p>4. At the hearing however, the respondents have contended :-\n<\/p>\n<p>(i) That 1992-97 Import and Export Policy was introduced by publication in the Official Gazette. The policy as it stood did not clearly<br \/>\nexempt umbrella panels from the negative list. The position was<br \/>\nmade clear by a Notification No. 22\/(N-3)\/92-93, dated 30th June,<br \/>\n1992. By this notification the definition of Section 7(11) of the policy<br \/>\nhad been amended so that umbrella panels could arguably be said<br \/>\nto be included within the definition of consumables and could only<br \/>\nbe imported subject to the restrictions in the Act.\n<\/p>\n<p>(ii) The bank guarantee had been asked for under the provisions of<br \/>\nSection 18 of the Customs Act read with provisions of Regulations<br \/>\n1 and 4 of the Customs Act (Provisional Duty Assessment) Regulations, 1963 and was valid.\n<\/p>\n<p>(iii) It was well established that the relevant date for determination<br \/>\nwhether the goods were importable freely or not was not the date<br \/>\nof the contract but the date of importation. It is stated that even<br \/>\nassuming that the umbrella panels were freely importable under<br \/>\nthe Original Policy of 1992-97, paragraph 4 of Chapter 1 would also<br \/>\npermitted an Importer to continue to freely import the items<br \/>\nprovided the conditions in paragraph 4 were fulfilled. It is submitted that this was a matter which would have to be determined<br \/>\nby the Customs Authorities in appropriate proceedings.\n<\/p>\n<p>(iv) Finally, it is submitted that the petitioner should not be granted the<br \/>\nreliefs prayed for because the petitioner had in fact taken advantage of the order of provisional assessment and had obtained<br \/>\nrelease of the goods by furnishing a bank guarantee. It is submitted<br \/>\nthat it was not open to the petitioner to now turn around and<br \/>\nchallenge the order of provisional assessment by which the<br \/>\npetitioner was given the goods subject to the condition of furnishing of a bank guarantee.\n<\/p>\n<p>5. In my view, although the respondents have not filed any affidavit-in-opposition, the submissions made by them cannot be disregarded. The<br \/>\nsubmissions do not relate to any matter of fact but are matters of record such as<br \/>\nnotifications issued. The arguments have been advanced on an interpretation of the provisions of the policy and the relevant sections of the<br \/>\nCustoms Act.\n<\/p>\n<p>6. Having heard the submissions of the parties, I am unable to accept<br \/>\nthe contentions of the petitioners. The decision of the Supreme Court in <a href=\"\/doc\/13634\/\">Union<br \/>\nof India v. Kanoonga Industries<\/a>  does not appear to<br \/>\nhave considered the earlier decisions which held directly to the contrary viz.<br \/>\nthat the relevant date for determining the importability of the goods was not<br \/>\nthe date of the contract but the date of actual import. The earlier decisions on<br \/>\nthis points have been considered at some length in the decision of the full<br \/>\nBench of the Bombay High Court in Apar Private Limited v. Union of India [1985<br \/>\n(6] ECC 241). The decision of the Supreme Court therefore in Kanunga Industries<br \/>\ncase appears to have been given per incuriam.\n<\/p>\n<p>7. The second submission of the petitioner is negatived by the fact that<br \/>\na notification was indeed issued for amendment of the policy by inclusion of<br \/>\nthe phrase &#8220;accessories, components, parts and spares of such consumer<br \/>\ndurables&#8221; in paragraph 7(12) of the Import &amp; Export Policy, 1992-97. There is<br \/>\nsome dispute as to whether the amendment was of the definition of consumer<br \/>\ngoods or consumables. From the copy of the Import Policy as amended upto<br \/>\n31st March, 1993 handed up to this Court it appears that the amendment was<br \/>\nnot to the definition of the word &#8220;consumables&#8221; but to the word &#8220;consumer<br \/>\ngoods&#8221;. Consumer goods have been referred to in paragraph 156 of Part II of<br \/>\nChapter XV of the Import Policy of 1992-97. Chapter XV deals with the negative list. Consumer goods comes within restricted items. I am, however, not<br \/>\ndeciding the issue finally in this proceedings as I feel that the Customs<br \/>\nAuthorities should be given an opportunity to address their minds to the issues<br \/>\nraised by the petitioner in properly constituted proceedings.\n<\/p>\n<p>8. The third submission of the petitioner has not been adequately<br \/>\npleaded in the writ petition. Be that as it may the notification dated 30th June,<br \/>\n1992 is contained in All India Import Export Journal published on 14th July,<br \/>\n1992. It may be that the journal is a private one. But, if the question of publication or knowledge is in issue, it would certainly indicate that the contents of the<br \/>\nNotification dated 30th June, 1992 was made known to the public at large, at<br \/>\nleast on 14th July, 1992, much before the petitioner&#8217;s goods, in fact, arrived in<br \/>\nIndia.\n<\/p>\n<p>9. The last submission of the petitioner does not bear scrutiny. In order<br \/>\nthat the provision of Section 110(2) can come into play, it is imperative that<br \/>\nthere should be a seizure of the goods. There has been no such seizure of the<br \/>\ngoods in this case and the mere refusal to release the goods until final assessment cannot be considered as a seizure.\n<\/p>\n<p>10. The most telling factor, however, against the petitioner is the execution of the Bond and the Bank Guarantee and the removal of the goods after<br \/>\nsuch execution. If the petitioner was indeed aggrieved by the respondents&#8217;<br \/>\ndemand for a Bond supported by a Bank Guarantee, the petitioner should have<br \/>\napproached this Court immediately instead of allowing the Authorities to<br \/>\nmake provisional assessment under Section 18 of the Customs Act, 1962 and to<br \/>\nallow the release of the goods to the petitioner subject to the terms and conditions which the petitioner by his act of execution must be deemed to have<br \/>\naccepted.\n<\/p>\n<p>11. Having rejected all the submissions of the petitioner, nevertheless, it<br \/>\nappears to me that the Customs Authorities cannot drag their feet over the<br \/>\nmatter and compel the petitioner to keep the Bank Guarantee renewed for an<br \/>\nindefinite period.\n<\/p>\n<p>12. Accordingly, I dispose of the writ application by directing the Customs Authorities to complete the assessment proceedings within a period of 8<br \/>\nweeks from the date of communication of this Judgment and Order to the<br \/>\nconcerned Officer or within such further extended period as may be mutually<br \/>\nagreed to between the parties in writing. The final assessment shall be made in<br \/>\naccordance with law.\n<\/p>\n<p>13. In default of the final assessment being completed within the time<br \/>\nspecified, the Customs Authorities will cancel the Bond and return the Bank<br \/>\nGuarantee to the petitioner duly discharged within 48 hours from the date of<br \/>\nsuch default.\n<\/p>\n<p>14. Be it stated that by this Judgment and Order this Court is not<br \/>\nseeking to place any limitation on the adjudication proceedings. In other<br \/>\nwords, the adjudication proceedings may continue and also may be initiated<br \/>\nbeyond the time specified by this order; but the Bank Guarantee and the Bond<br \/>\nmust stand cancelled and discharged, if the proceedings are not initiated and<br \/>\nconcluded within the date specified.\n<\/p>\n<p>15. There will be no order as to costs.\n<\/p>\n<p>16. All parties concerned are to act on a signed copy of the operative<br \/>\nportion of this Judgment and Order on the usual undertaking.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Surendra Kumar Banthia vs Collector Of Customs on 28 September, 1993 Equivalent citations: 1994 (70) ELT 217 Cal Author: R Pal Bench: R Pal JUDGMENT Ruma Pal, J. 1. The petitioner has imported umbrella panels. A contract was entered into with the foreign seller on 2nd March, 1992 for this purpose. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22,8],"tags":[],"class_list":["post-193712","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Surendra Kumar Banthia vs Collector Of Customs on 28 September, 1993 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/surendra-kumar-banthia-vs-collector-of-customs-on-28-september-1993\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Surendra Kumar Banthia vs Collector Of Customs on 28 September, 1993 - Free Judgements of Supreme Court &amp; 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