In the case of Aditya Birla Global Trading, the Orissa High Court dismissed the petition on imposition of fine for the late presentation of Bill of Entry under bill of EntryRegulation , 2018. The court dismissed the petition on the availability of statutory remedy.
The petitioner challenged the order made by the Assistant Commissioner justifying imposition of charge and equal amount of fine.
Counsel for the petitioner submitted that the facts are his client imported goods.
Get a Copy of Learn the Essentials of Sections 269 and 271, Click here
He draws attention to draft survey report, obtained by his client from the consignor. He points out, density of the goods was found and reported as 1.021, upon initial and final verification. On that basis his client self-assessed and paid duty to obtain bill of entry.
In clearing the goods from assigned yard over a period of five months, the goods lay exposed. He draws attention to report dated 10th July, 2023 on assessment of goods in stack and demonstrates that the density had risen to 1.100. The increase was due to the exposure.His client paid the additional charge and fine quantity of on protest. Upon applying 2024 was made for refund, impugned order dated 27th February,
Mr. Satapathy, Counsel for the respondent draws attention to said report on assessment of quantity in stack dated 10th July, 2023. It was submitted that the report stands disclosed by petitioner itself. Assessment quantity reflected is 894.086 Metric tons (MTS).
Get a Copy of Learn the Essentials of Sections 269 and 271, Click here
The division bench of Justice Arindam Sinha and Justice M.S. Sahoo observed that it is a clear case of revenue is that good quantified and charge levied thereon were excess
Goods and held that “ we do not want to be drawn to answer the dispute”
“Petitioner must find statutory remedy. We further observe, in event petitioner take steps to obtain such remedy within 15 days from date, the proper authority will deal with its grievance.”, the court held.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
