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664 EXCISE LAW TIMES [ Vol. 372
47/Commr/04, dated 5-5-2006 (Annexure-B) thereby staying adju-
dication of the show cause notice.
(D) An ex parte ad interim relief in terms of para 23(C) above may kindly
be granted.
(E) Any other further relief that may be deemed fit in the facts and cir-
cumstances of the case may also please be granted.”
2. The facts in brief giving rise to the filing of the present petition are as
follows :
2.1 Somewhere in the year 2002, the petitioner imported several con-
signments of different parts of mobile phones like battery, mother board, front
cover, antenna, etc. The said products were imported through the Foreign Post
Office (FPO) and were assessed to Customs duties. The petitioner paid such duty
on the imported goods.
2.2 It is averred by the petitioner that the Rules Regarding Postal Par-
cels and Letter Packets From Foreign Ports In-Out of India, which have been
amended from time to time, govern the landing and clearing of parcels and
packets forwarded by foreign mails or by passenger vessels or air liners at ports
mentioned therein and at all the Land Customs Stations and Airports. A few oth-
er traders, some of them who are the relatives of the petitioner, had also import-
ed such goods, which were assessable to Customs duties. The said goods were
cleared for consumption on payment of assessed Customs duties.
2.3 Between May, 2002 to December, 2002, in all, 122 separate consign-
ments were imported by seven such persons, including the petitioner and they
all were assessed to duties and allowed to be cleared for home consumption. Ac-
cording to the petitioner, the assessment and import of all the 122 consignments
of parts of mobile phones stood concluded and finalized.
2.4 In November, 2003, when 11 parcels of different parts of mobile
phones were lying at Ahmedabad FPO, the same were seized by the Customs
Department on a suspicion that the value declared for such goods for assessing
customs duties thereon was on the lower side. Necessary inquiry was initiated in
respect of the said imported goods. During such enquiry, the statement of the
petitioner came to be recorded on 19-11-2003 and 20-11-2003. The statements of
various other importers were also recorded during the enquiry and ultimately, a
show cause notice dated 5-5-2006 came to be issued by the Commissioner, Cus-
toms alleging that the import of parts of mobile phones made in the past were,
actually, imports of mobile phones in Semi Knocked Down/Completely
Knocked Down units and that the assessable value of such imported goods had
to be considered on the basis of the value of a complete mobile phone; and on
that basis, differential customs duty was proposed to be demanded by the peti-
tioner and other importers for 122 consignments imported between May, 2002 to
December, 2002. Various other proposals like confiscation of goods, imposition
of penalty, etc. were also leveled in the said show cause notice.
2.5 The petitioner gave his reply to the said show cause notice and re-
quested the adjudicating authority to supply copies of relevant documents,
viz. (i) import declarations (ii) import invoices (iii) assessment sheets/memos
and (iv) parcel bills bearing endorsement of the Customs officers and also the
bills of entry, which were relied upon for proposing to enhance the value of the
goods imported by the petitioner and others. Such request was not acceded to
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