(Per : HONOURABLE MR. JUSTICE AKIL KURESHI) 1. Petitions arise in common factual background. We have heard learned counsel for the parties for final disposal of the petitions. For the purpose of this order, facts as arising in Special Civil Application No.6017/2012 may be noticed.
2. The petitioner is an importer who has imported a consignment of pneumatic tyres which according to the petitioner are old and used tyres. For such imports, the petitioner filed the Bill of Entries No.F-36 to F-40 on 27-2-2012. The customs authorities, however, did not permit clearance of such goods. On 29-2-2012, the Assistant Commissioner of Customs, Customs Division, Bhuj called for certain details from the petitioner with respect to such imports, in particular, the petitioner was called upon to state whether permission of Ministry of Environment and Forest and licence from DGFT was taken. After the petitioner replied to such memo, since the authority was not convinced about the import, he issued a notice on 4-4-2012 and asked for a suitable date for inspection of the goods and also called for expert opinion with respect to (1) whether these tyres were capable of being used in buses, lorries, passenger vehicles etc. and if so, what was the residual transportation life of the tyres and (2) whether such tyres are waste pneumatic tyres having no residual transporation life.
3. The petitioner supplied a report of its surveyor dated 9-3-2012. The Assistant Commissioner, however, issued a show-cause notice dated 26-4-2012 and called upon the petitioner why the value declared in the Bill of Entries be not rejected and the assessable value should not be redetermined. The petitioner was also called upon to state why the classification of the goods not be rejected and further why the goods be not re-exported. At that stage, the petitioner approached this court by filing present petitions contending inter alia that the action of the authorities is nothing but sheer harassment of the petitioner. In the past, such consignments have been cleared by this court under provisional clearance subject to certain conditions. So far, final assessments have not been made in such cases. Once again, the Assistant Commissioner has raised objections which are wholly invalid. The petitioner placed heavy reliance on a clarification dated 12-1-2012 issued by the Commissioner of Customs, New Delhi in support of such contentions.
4. On the other hand, the case of the respondents is that there is misdeclaration of goods and underdeclaration of the value of the goods, the goods are prohibited for import, clearance thereof is not permitted and a show-cause notice is issued to which no reply so far has been filed by the petitioner.
5. Considering the nature of controversy involved, we are of the opinion that in the present case unlike in the past, clearances cannot be permitted, even on provisional basis. We say so because in the present group of petitions, the respondents have raised a question on the very importability of the goods. It is the case of the respondents that the import of the goods is prohibited. It is not possible for us to take a view on such issues by way of interim arrangement. We, therefore, leave it to the adjudicating authority to take a final decision on the show-cause notice dated 26-4-2012. This must be done expeditiously since sizable consignments of the petitioners are awaiting clearance. However, we cannot lose sight of the fact that the petitioners have not replied to the show-cause notices.
6. Under the circumstances, the petitions are disposed of with the following directions:-
(1) The petitioners are granted two weeks from today to file replies to the respective show-cause notices.
(2) If so done within the time prescribed, the authorities shall take a final decision on such show-cause notices not later than six weeks thereafter.
(3) This is, however, subject to the petitioners co- operating with the hearing of show-cause notice proceedings. We have not expressed any opinion on the rival contentions, leaving all contentions open.
( Akil Kureshi, J. ) ( Harsha Devani, J. ) hki