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Judgment
J.P. Devadhar, J.—These two Writ Petitions which relate to import of American Oak Bourbon Barrels in shocks (hereinafter referred to as ''the said goods'' for short) were taken up together for final hearing.
In Writ Petition No. 1091 of 1993 the dispute pertains to the refusal on the part of the customs authorities to issue detention certificate in respect of a consignment of the said goods for the period from 22.10.1992 to 4.11.1992. According to the revenue the detention certificate for the aforesaid period cannot be granted because the petitioner had not furnished the import licence during that period. However, it is the case of the petitioner that the import licence was submitted alongwith the bills of entry and, therefore, the denial of detention certificate for the period from 22.10.1992 to 4.11.1992 is totally erroneous.
In Writ Petition No. 1314 of 1999 the petitioner has challenged the order of CEGAT dated 8.3.1999 wherein the Tribunal while upholding the order-in-original has held that the said goods are liable for confiscation u/s 111(d) of the Customs Act but remanded the matter to the Commissioner to determine afresh the appropriate redemption fine payable on the said goods as per the provisions of the Customs Act.
During the course of arguments, learned counsel for the petitioner fairly stated that the petitioners are not averse to the quantification of redemption fine by the Commissioner of Customs and while doing so the Commissioner may be directed to consider the grant of detention certificate for the period 22.10.1992 to 4.11.1992 in the light of the contention of the petitioner that the import licence was submitted alongwith the bills of entry. Learned counsel for the revenue could not oppose the fair suggestion made by the counsel for the petitioner.
Having regard to the facts and circumstances of the case, we are of the opinion that the proposal put forth by the advocate for the petitioners is just and proper. Accordingly, we dispose of both the aforesaid Writ Petitions by directing the Commissioner of Customs to quantify the redemption fine payable by the petitioner in respect of the confiscated goods as per the order of the Tribunal dated 8.3.1999 [Exhibit-D in Writ Petition No. 1314 of 1999]. We further direct the Commissioner of Customs to consider the case of the petitioner that the import licence was furnished alongwith the bills of entry and if found true, then grant the detention certificate to the petitioner for the period from 22.10.1992 to 4.11.1992 which is the subject matter of Writ Petition No. 1091 of 1993.
Both the aforesaid Writ Petitions are disposed of in the above terms with no order as to costs.