AI Structured Summary
Not yet generated for this judgment
Judgment
Rajarshi Bharadwaj, J
The Court : Learned senior Counsel appearing for the petitioners challenges the legality and validity of the summons dated 9th July, 2019 and 5th August, 2019 issued by the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata, issued under Section 108 of the Customs Act, 1962 in respect of importation of certain consignments of yellow peas by the petitioners under cover of Bills of Lading Nos. 9 to 22 dated 31st December, 2018 at Kakinada Port, Andhra Pradesh.
Learned senior Counsel submits that before arrival of the above mentioned vessel M.V Great Link at the Kolkata Port, the petitioner company had already filed advance Bills of Entry and rotation no. 2220178-19 dated 22nd March, 2019 were acknowledged. As the vessel could not enter port of Kolkata due to bad weather and insufficient draft condition, the vessel was redirected to Visakhapatnam and thereafter to Kakinada for discharge instead of Kolkata port. The master of the vessel issued a certificate to this effect on 7th April, 2019. The advance Bills of Entry filed at Kolkata were cancelled as cargo could not reach the Port of Kolkata within the stipulated period of 30 days. The petitioner company filed fresh Bills of Entry at the Customs House at Kakinada and imported yellow peas were discharged from the vessel M.V Great Link under Bills of Lading No. 9 to 22 dated 31st December, 2018 through the Kakinada Port and cleared from the Kakinada Port during the period May to July 2019.
The learned senior Counsel submits that the summons under Section 108 of the Customs Act were issued as an investigation was initiated in connection with importation of yellow peas vide Bill of Lading No. 9-22 dated 31st December, 2018 carried by Vessel - M.V Great Link (V-026) under Rotation No. 2220178/19 dated 22nd March, 2019. In reply to the summons, the petitioners made a representation dated 21st August, 2019 explaining in details the facts as narrated in this writ petition and prays for withdrawal of the summons issued by the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata.
The learned Counsel appearing for the respondent Authorities submits that the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata acted within his jurisdiction to initiate proceedings and issuing summons to the petitioners.
Heard both the parties.
The petitioner had filed advance Bills of Entry at Kolkata Port, before the ship being vessel no. M.V. Great Link (V-026) was diverted to Kakinada Port. The rotation no. 2220178/19 dated 22nd March, 2019 had already been acknowledged to the petitioner and the above facts were explained to the investigating authority in details by way of petitioners' representation dated 21st August, 2019 and more elaborately in the writ petition being WP NO. 456 of 2019. As all the documents required for investigation are annexed in this writ petition, let the respondent no. 1 being the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata peruse the writ petition as well as the representation dated 21st August, 2019 and pass necessary order as to whether any further investigation is required by the respondent authorities including the jurisdiction of the respondent authorities in issuing the summons dated 9th July, 2019 and 5th August, 2019 within ten days from the date of communication of this order by the petitioner to the Superintendent of Customs (Preventive), SIB (Port). I have not gone into the merits of the case and all points are left open for the Superintendent to be considered in his order.
As the allegations have not been controverted and no affidavit has been called for in this writ petition, the allegations made in this writ petition are not admitted by the respondent Authorities.
Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance of all formalities.