Once duty, penalty, and fine were paid, the authorities had no right to detain the goods.

1. The petitioner has challenged the order dated 26-8-1988 (Annexure-B) passed by respondent-3 insisting upon the petitioner to clear both the consignments which are in the custody of the respondents if the petitioner wanted to release one of the two consignments for which he had already paid the charge demanded. The petitioner has also questioned the demand made by respondent-4 in its notice dated 15-10-1988 for payment of a total sum of Rs. 8,817.60.

2. It is necessary to set out the material facts of the case :

The petitioner is an importer of lining and interlining materials and other garment accessories which are permitted to be imported under the prevailing Import and Export Policy. The petitioner imported 3 consignments of materials covered by 3 separate bills of lading, under licence. The goods arrived at the Inland Container Depot, Bangalore on 15-4-1986. The petitioner filed 3 separate bill of entry before the Assistant Collector of Customs (Respondent-3) according to the particulars shown below :

Sl No.

Bill of Entry No and Date

Description

 Value

1.

201/16-04-1986

Shoulder pads Lining material

Rs. 29,561.00

2.

317/16-06-1986

 Garment Stay

Rs. 59,641.00

3.

316/16-06-1986

Lining material

 Rs. 2,23,148.00

On account of possible delay in the clearance of the goods by the Customs Authorities, the petitioner applied for bonding of the goods in the Warehouse in accordance with Section 59 of the Customs Act 1962 ('the Act' for short) in order to avert payment of demurrage. After lengthy correspondence, the petitioner was orally informed that warehousing facility under Section 59 of the Act was not available and that the petitioner should apply under Section 49 of the Act for storage in the warehouse. Without alternative, the petitioner necessarily applied under Section 49 of the Act for storage of the consignments on 12-6-1986. The petitioner, at the same time, withdrew the bills of entry filed earlier for warehousing under Section 59 of the Act and filed fresh bills of entry dated 16-6-1988 in respect of 2 consignments. Despite repeated requests and correspondence with Customs Authorities, since the Collector of Customs (Karnataka Region) (Respondent-2) had refused to clear the goods on various technical grounds, the petitioner was constrained to approach this Court in W.P. No. 15868 of 1986 which culminated with separate orders passed by this Court in respect of each of the 3 consignments as follows :

1.

B.E. No. 201

Dated 16-4-1986

No. S8/30/86-ICD dated 6-4-1987

2.

 B.E. No. 317

Dated 16-6-1986

 No. S8/28/86-ICD dated 26-4-1987

3.

B.E. No. 316

 Dated 16-6-1986

No. S8/29/86-ICD dated 23-4-1987

3. By virtue of the order passed in W.P. No. 15868 of 1986, the goods in all the 3 consignments mentioned above came under confiscation with an option to the petitioner to redeem the goods on payment of fine in respect of each of them.

4. Thereafter the petitioner cleared one consignment covered by order No. S8/29/86-ICD dated 23-4-1987 (Sl. No. 3 above), after payment of duty, fine and penalty. The other 2 consignments were stored in the Central Warehousing Corporation, Bangalore (Respondent-4) and the consignments continued to remain there as no today.

5. Out of the 2 consignments which are lying in the Warehouse, the petitioner desired to clear one of the consignments covered by bill of entry No. 201 dated 16-4-1986 (Sl. No. 1 above). The petitioner promptly paid on 5-8-1988 a total sum of Rs. 65,836.82 in respect of the said consignment towards duty, fine and penalty. Thereafter the petitioner repeatedly requested the Customs Authority of Bangalore for the issue of "Out of Charge Order" to enable the petitioner to clear the said consignment. However, the reminders were in vain. A copy of the letter of the petitioner addressed to respondent 3 in the context dated 8-8-1988 in Annexure-A. The reply dated 26-8-1988 in Annexure-B. In this reply, respondent-3 has demanded that the petitioner should clear both the consignments which ar