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Judgment
While admitting the appeal on 07th January, 2008, this Court directed the department to release the four consignments to the respondent- assessee on furnishing bond supported by Bank guarantee for the disputed duty in terms of the Rules, on payment of demurrage, if any, under protest. It was also directed to keep the bank guarantee alive during the pendency of the appeal.
The present Interlocutory Applications have been filed by the assessee for directions to the department to release the aforesaid four consignments because even after furnishing bond supported by Bank Guarantee by the assessee for the disputed amount of duty, the Commissioner of Customs (Port) has not released the said consignments.
We were annoyed to know that in spite of court''s orders, goods had not been released. On 25th April, 2008, this Court issued a notice to the Commissioner of Customs (Port), Kolkatta to show cause as to why he should not be punished under the Contempt of Courts Act, 1971 as he has failed to comply with the directions issued by this Court. He was also directed to be present in the Court today.
Mr. B.B. Aggarwal, Commissioner of Customs (Port) has now filed an affidavit explaining the position that according to them total disputed duty is Rs. 2,88,84,578.50 and assessee was asked to furnish a bond and Bank guarante for Rs. 2,88,84,578.50 whereas assessee took the stand that disputed duty regarding the four consignments which were required to be released comes to Rs. 1,52,624.00/- and that is why four consignments could not be released but the same have now been released. We are not satisfied with the reply filed by him. Even if there was a dispute regarding the amount of duty, he should have approached this Court for clarification instead of flouting the orders of this Court by not releasing the goods.
The goods have now been released on payment of demurrage charges which include the period from the date of passing the order i.e. 7.1.2008 till the date of releasing the goods to the assessee i.e. 3.5.2008. The demurrage charges for this period are not justified as the goods were retained by the department in spite of orders passed by this Court to release the goods. On a query put to Mr. Mohan Parasaran, learned Additional Solicitor General as to who should bear the demurrage charges for the period 7.1.2008 to 3.5.2008, he submits that demurrage charges already paid by the assessee for the period 7.1.2008 to 3.5.2008 shall be refunded to the assessee within two weeks from today. The unqualified apology tendered by Mr. B.B. Aggarwal, Commissioner of Customs (Port), Kolkatta is accepted subject to payment of personal cost in the sum of Rs. 10,000/- (rupees ten thousand). The cost be recovered from the salary of Mr. B.B. Aggarwal, Commissioner of Customs and paid to the assessee.
The Interlocutory Applications are disposed of accordingly.