{"id":238181,"date":"2010-11-22T00:00:00","date_gmt":"2010-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-radha-krishna-trading-vs-the-commissioner-of-customs-on-22-november-2010"},"modified":"2016-07-06T12:57:30","modified_gmt":"2016-07-06T07:27:30","slug":"ms-radha-krishna-trading-vs-the-commissioner-of-customs-on-22-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-radha-krishna-trading-vs-the-commissioner-of-customs-on-22-november-2010","title":{"rendered":"M\/S.Radha Krishna Trading … vs The Commissioner Of Customs on 22 November, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Radha Krishna Trading … vs The Commissioner Of Customs on 22 November, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 33810 of 2010(A)\n\n\n1. M\/S.RADHA KRISHNA TRADING COMPANY,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF CUSTOMS,\n                       ...       Respondent\n\n2. THE ASSISTANT COMMISSIONER OF CUSTOMS,\n\n                For Petitioner  :SRI.P.RADHAKRISHNAN (1)\n\n                For Respondent  :SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :22\/11\/2010\n\n O R D E R\n                                                                      'C.R.'\n\n                       ANTONY DOMINIC, J.\n\n             ```````````````````````````````````````````````````````\n             W.P.(C) Nos.33810, 34221, 34369\n                           & 34662 of 2010\n             ```````````````````````````````````````````````````````\n         Dated this the 22nd day of November, 2010\n\n                            J U D G M E N T\n<\/pre>\n
           Petitioners are importers of betel nuts and their<\/p>\n
consignments discharged at the Port of Cochin are awaiting<\/p>\n
customs clearance. While so, these writ petitions have been<\/p>\n
filed seeking a direction to the respondents to provisionally<\/p>\n
assess the goods imported by the petitioners applying the<\/p>\n
provisions of the Customs Act, 1962 and the Customs<\/p>\n
(Provisional Duty Assessment) Regulations, 1963, and to<\/p>\n
release the goods.\n<\/p>\n
      2.   The contention raised by the Standing Counsel for<\/p>\n
the respondents is that the respondents are prepared to<\/p>\n
assess duty under Section 17 of the Customs Act, 1962, and<\/p>\n
that the petitioners are free to appear before the proper officer<\/p>\n
of the Customs Department, who will hear the petitioners and<\/p>\n
pass orders of assessment and that speaking orders will also<\/p>\n
be issued to the petitioners soon thereafter.<\/p>\n
W.P.(C) No.33810\/10 & connected cases<\/p>\n
                                   : 2 :<\/span><\/p>\n
     3.     Section 18 of the Customs Act provides for<\/p>\n
provisional assessment of duty.           This provision permits<\/p>\n
provisional assessment of duty only when;<\/p>\n
         (a)           where the proper officer is satisfied that<\/p>\n
         an importer or exporter is unable to produce any<\/p>\n
         document or furnish any information necessary for<\/p>\n
         the assessment of duty on the imported goods or<\/p>\n
         the export goods, as the case may be;<\/p>\n<\/blockquote>\n
         (b)           where the proper officer deems it<\/p>\n
         necessary to subject any imported goods or export<\/p>\n
         goods to any chemical or other test for the purpose<\/p>\n
         of assessment of duty thereon;\n<\/p><\/blockquote>\n
         (c)           where the importer or the exporter has<\/p>\n
         produced       all   the    necessary documents     and<\/p>\n
         furnished full information for the assessment of duty<\/p>\n
         but the proper officer deems it necessary to make<\/p>\n
         further enquiry for assessing the duty.<\/p><\/blockquote>\n
     4.     As far as provisional assessment under the<\/p>\n
W.P.(C) No.33810\/10 & connected cases<\/p>\n
                                   : 3 :<\/span><\/p>\n
Regulations, 1963 is concerned, Regulation 2 provides the<\/p>\n
circumstances justifying provisional assessment. That<\/p>\n
Regulation states that where on account of any of the<\/p>\n
grounds specified under Section 18(1) of the Customs Act,<\/p>\n
the proper officer is unable to make a final assessment of<\/p>\n
the duty on the imported goods, he shall make an estimate<\/p>\n
of the duty that is most likely to be levied and if the importer<\/p>\n
executes a bond for an amount equal to the difference<\/p>\n
between the duty that may be finally assessed and the<\/p>\n
provisional duty and deposits with the proper officer such<\/p>\n
sum not exceeding 20% of the provisional duty, the proper<\/p>\n
officer may direct assessment of duty on provisional basis<\/p>\n
and release goods on that basis.\n<\/p>\n
     5.     In so far as the facts of these cases are<\/p>\n
concerned, what is relevant is Section 18(1)(a) of the<\/p>\n
Customs Act. A combined reading of this provision of the<\/p>\n
Act and the Regulations show that these provisions have<\/p>\n
relevance only in a situation where the proper officer is<\/p>\n
W.P.(C) No.33810\/10 & connected cases<\/p>\n
                                   : 4 :<\/span><\/p>\n
unable to complete assessment when he is satisfied that<\/p>\n
due to the inability of the importer or exporter to produce<\/p>\n
any document or furnish any information necessary for the<\/p>\n
assessment of duty on the goods involved. Therefore, the<\/p>\n
inability of the proper officer to complete assessment of duty<\/p>\n
is what is relevant.            In these cases, the Customs<\/p>\n
Department have expressed their willingness to complete<\/p>\n
the assessment under Section 17 of the Customs Act and<\/p>\n
they have no case that they need any document or<\/p>\n
information to be produced by the petitioners to complete<\/p>\n
assessment or that they are unable to complete assessment<\/p>\n
for any of these reasons.               On the other hand, the<\/p>\n
petitioners contend that, for a meaningful adjudication<\/p>\n
before the proper officer and to prove their case regarding<\/p>\n
the correctness of the value declared by them, they have to<\/p>\n
obtain documents from the port of export and that for that<\/p>\n
purpose, they need time.           According to the them, till they<\/p>\n
obtain such documents and are ready to substantiate their<\/p>\n
W.P.(C) No.33810\/10 & connected cases<\/p>\n
                                   : 5 :<\/span><\/p>\n
case before the proper officer, if the cargo is to remain in<\/p>\n
the wharf, demurrage will be levied and to avoid such loss,<\/p>\n
provisional assessment of duty should be done. Reference<\/p>\n
was made to Rule 12 of the Customs Valuation<\/p>\n
(Determination of Value of Imported Goods) Rules, 2007.<\/p>\n
      6.    In my view, Rules do not permit provisional<\/p>\n
assessment under Section 18 in a situation where the<\/p>\n
importer wants to defer assessment for reasons which are<\/p>\n
attributable to the importer. Section 18(1) of the Customs<\/p>\n
Act does not make it mandatory on the proper officer to<\/p>\n
make a provisional assessment. The use of the word “may”<\/p>\n
indicates that it is the discretion of the officer to make<\/p>\n
provisional assessment, if there are circumstances justifying<\/p>\n
it.  What is important to be noted is that this provision<\/p>\n
incorporated in the statute is to be invoked in situations<\/p>\n
where on account of the circumstances set out in Section 18<\/p>\n
of the Act, the proper officer is unable to assess the<\/p>\n
customs duty and not where assessment is deferred at the<\/p>\n
W.P.(C) No.33810\/10 & connected cases<\/p>\n
                                   : 6 :<\/span><\/p>\n
request of the importer. Therefore, provisional assessment<\/p>\n
as sought for by the petitioners is against the provisions of<\/p>\n
the Act and the Regulations of 1963 and hence, cannot be<\/p>\n
ordered.     However, that does not mean that the proper<\/p>\n
officer should not give the petitioners a reasonable<\/p>\n
opportunity to produce documents substantiating their case<\/p>\n
or that the adjudication shall not be meaningful or that he<\/p>\n
can exercise his discretion arbitrarily and all that is to be<\/p>\n
stated is that provisional assessment cannot be demanded.<\/p>\n
      7.    In that view of the matter, the prayer sought to<\/p>\n
direct the respondents to provisionally assess the cargo of<\/p>\n
betel nuts imported by the petitioners cannot be granted.<\/p>\n
      8.    However, I record the submission of the counsel<\/p>\n
for the respondents that it will be open to the importers to<\/p>\n
appear before the proper officer under the Act, and that<\/p>\n
after hearing, an order of assessment will be passed on the<\/p>\n
same day itself and that it will be open to the petitioners to<\/p>\n
seek release of the cargo on that basis. I also record that<\/p>\n
W.P.(C) No.33810\/10 & connected cases<\/p>\n
                                   : 7 :<\/span><\/p>\n
soon thereafter, speaking orders will be passed by the<\/p>\n
respondents, enabling the importers to seek their remedies<\/p>\n
against the assessments completed.\n<\/p>\n
     Writ petition is disposed of as above.\n<\/p>\n<\/p>\n
                                                           Sd\/-\n<\/p>\n
                                        (ANTONY DOMINIC, JUDGE)
\naks<\/p>\n
                             \/\/ True Copy \/\/<\/p>\n
                                        P.A. To Judge<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Radha Krishna Trading … vs The Commissioner Of Customs on 22 November, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 33810 of 2010(A) 1. M\/S.RADHA KRISHNA TRADING COMPANY, … Petitioner Vs 1. THE COMMISSIONER OF CUSTOMS, … Respondent 2. THE ASSISTANT COMMISSIONER OF CUSTOMS, For Petitioner :SRI.P.RADHAKRISHNAN (1) For Respondent […]<\/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":[8,21],"tags":[],"class_list":["post-238181","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Radha Krishna Trading ... vs The Commissioner Of Customs on 22 November, 2010 - Free Judgements of Supreme Court & 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\/ms-radha-krishna-trading-vs-the-commissioner-of-customs-on-22-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Radha Krishna Trading ... vs The Commissioner Of Customs on 22 November, 2010 - 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