Champion Photostat Industrial Corporation Vs UOI (P&H High Court) –
Section 46 of the Act deals with the submission of Bill of Entry by an importer. There is no condition in the said Section, which prohibits the submission of Bill of Entry by an importer himself or that the importer has to have some educational qualification. It is only Section 146 of the Act, which deals with the clearing with the intervention of the Customs House Agents. Since such agents have to act for others, certain qualifications have been fixed in the regulations framed to regulate their working and also by Public Notice.
The qualification fixed under the Public Notice specifically Clause 2, on which Mr. Ghuman has placed reliance, cannot be extended to an importer, who wishes to import the goods by himself. In fact, Clause 2 also deals with the agents only, but it is pointed out that if such agents are to transact their business on ‘Self’ basis, they should apply for customs passes for their proprietor/partners/directors/employee. Such Clause is applicable only to a person or an organisation, who is a customs house agent.
We find that the stand of the respondents is one, which has caused harassment to the petitioner. It is unwarranted by law. We have given time to Mr. Ghuman to get instructions in respect of untenable stand of the respondents. But still, Mr. Ghuman has insisted upon the stand taken in the written statement.
In view thereof, we set aside the order dated 04.08.2011 (Annexure P-1) and accept the present writ petition with costs of Rs. 50,000/-. The respondents are directed to accept the Bill of Entry and release the goods forthwith. Any demurrage on account of delay of release of goods shall be borne by the respondents themselves. We have been informed by the petitioner that one Shri Lakshya Kumar, who was working as Assistant Commissioner of Customs, Inland Container Depot, Ludhiana – respondent No.4, has not accepted the Bill of Entry on file. The said wholly untenable stand was reiterated by Shri Ranjit Singh, IRS in the reply. Therefore, both the officers namely Shri Lakshya Kumar and Shri Ranjit Singh are directed to pay the cost of Rs.50,000/- i.e. Rs.25,000/- to the petitioner and another sum of Rs. 25,000/- with the High Court Legal Services Committee, in equal shares out of their own funds. Such costs be deposited within a period of two weeks from today. A copy of the order be also sent to the Central Board of Excise & Customs for information and necessary action.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Date of Decision : 18.11.2011
C.W.P.No. 15377 of 2011
M/s Champion Photostat Industrial Corporation
Versus
Union of India and others
