This case M/S. Sonali Overseas Vs. The Commissioner of Customs and others, 2003 BLD 209 concerns the import of G.I. Pipe and the dispute arising from the customs authority’s assessment of the goods. The petitioner had claimed that the imported goods were ERW G.I. Pipes, whereas the customs authority treated them as G.I. Pipe, resulting in a higher assessment. The petitioner approached the court seeking relief.
Facts of the case
The petitioner had imported a consignment of G.I. Pipes which were assessed by the customs authority as G.I. Pipe, resulting in a higher assessment. The petitioner claimed that the imported goods were ERW G.I. Pipes and not G.I. Pipe as assessed by the customs authority.
Point of dispute
The point of dispute in this case was whether the imported goods were G.I. Pipes or ERW G.I. Pipes, and whether the customs authority’s assessment was correct.
Laws applied
The court examined the provisions of Section 193 of the Customs Act, which is a self-contained statute, and Section 14 of the Limitation Act, which was found to be not applicable in this case.
Legal analysis
The court examined the materials on record, including the assessment order, the invoice, the Bill of Lading, and the Letter of Credit. It was found that the imported goods were described as G.I. Pipe/ERW G.I. Pipe, but on physical verification, the customs authority found them to be essentially G.I. Pipe.saco de dormir the north face inferno bass jbl reset citiz nespresso machine ronnie fieg x puma disc blaze saco de dormir the north face inferno lov om udendørs belysning ronnie fieg x puma disc blaze měděná stolní lampa lego schneehose nike jordan 4 union lov om udendørs belysning bass jbl bewegungsmelder fassung e27 kaszmirow swetry angora Amazon costo cubre colchon sognare individual
The court held that the question of whether the goods were G.I. Pipes or ERW G.I. Pipes is a question of fact that can be best resolved by the tribunal of fact under Section 193 of the Act. The court also held that the writ petition was not maintainable as the petitioner had bypassed the appellate forum.
Final verdict
The court discharged the rule without any order of cost, holding that the petitioner had not been able to establish that the imported goods were ERW G.I. Pipes and that the customs authority’s assessment was correct. The court also held that the writ petition was not maintainable as the petitioner had bypassed the appellate forum.