Imported goods directed to be wire housed without assessing the duty under Section 17 of the Customs Act, 1962

This judgement concerns an importer who directed his goods to be warehoused without the duty being assessed under Section 17 of the Customs Act, 1962. Despite submitting all necessary documents and paying the IGST, the customs authorities did not clear the goods nor assess the duty. The court's decision addresses the proper procedure for duty assessment and the rights of importers in such situations.

HIGH COURT OF TRIPURA
AGARTALA
WP(C)No.109 of 2021

Shri Goutam Roy,
son of Shri Sukumar Roy,
resident of Vidyasagar Chowmuhani,
Jogendranagar, P.S. East Agartala,
Agartala-799004, District : West Tripura
----Petitioner(s)

Versus

1. Union of India,
represented by the Secretary of Revenue,
North Block, New Delhi-110001

2. The Assistant Commissioner,
Agartala Customs Division, Bardowali,
Agartala, Tripura-799003, holding the 
Charge of Agartala Land Customs Station

3. The Superintendent of Customs,
Agartala Land Customs Station, Bardowali,
Agartala, Tripura-793003
---- Respondent(s)

For Petitioner(s) : Mr. N. Dasgupta, Adv.
Mr. T.K. Deb, Adv.

For Respondent(s) : Mr. Biswanath Majumder, CGC.
Mr. P. Datta, Adv.

Date of hearing : 31.03.2021
Date of delivery of 
Judgment & Order : 26.04.2021

Whether fit for 
reporting : NO

BEFORE
HON‟BLE MR. JUSTICE S. TALAPATRA
Judgment & Order

The petitioner is an exporter and importer through the Land Customs Stations at Agartala. He carries on his business under name and style of M/s Goutam Ray. On 26.12.2020 the petitioner had imported soybean oil of net volume of 55,200 kg. in 5000 cartons from Bangladesh by the bill of entry No.659390/INP/AGT-LCS/2020-21 dated 26.12.2020 through the Agartala Land Customs Station. 

2. According to the petitioner, he had submitted all requisite import documents without any complaint from the respondents. However, the imported goods were directed to be wire housed without assessing the duty under Section 17 of the Customs Act, 1962 and without assigning any reason. The copy of the Importer‟s Bill of Entry was not returned by the respondent No.3. Based on the said Bill of Entry, the petitioner had deposited IGST amounting to Rs.2,34,191/-(two lakh thirty four thousand one hundred ninety one) by the challan No.5074 dated 13.01.2021 and the petitioner requested for clearance of the imported goods, but the respondent authority did not clear the goods neither assessed the duty under Section 17 of the Customs Act. Section 17 of the Customs Act, 1962 provides the procedure for assessment of duty. The proper officer may verify the entries made under Section 46 or Section 50 of the Customs Act and may allow the self-assessment of the duty for the goods. The verification by the proper officer shall primarily be done on the basis of risk evaluation.  The proper officer may require the importer to produce any document  or information and on such requisition, the importer shall produce such documents or information.

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