M/S.Atul Automation Pvt.Ltd vs The Union Of India on 28 June, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 2104 of 2010(K)


1. M/S.ATUL AUTOMATION PVT.LTD.,
                      ...  Petitioner

                        Vs



1. THE UNION OF INDIA,
                       ...       Respondent

2. COMMISSIONER OF CUSTOMS,

3. THE DIRECTOR GENERAL OF FOREIGN TRADE,

                For Petitioner  :SRI.P.A.AUGUSTIAN

                For Respondent  :SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS

The Hon'ble MR. Justice S.SIRI JAGAN

 Dated :28/06/2010

 O R D E R
                             S. Siri Jagan, J.
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                       W.P(C) No. 2104 of 2010
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               Dated this, the 28th day of June, 2010.

                            J U D G M E N T

The petitioner imported certain machines, which, according to

the petitioner, is digital multifunction machines, which have been

assessed as used photocopier. The petitioner had submitted 9 bill of

entries in respect of the consignments. In respect of the

consignments, differential duty, redemption fine and penalty have

been imposed. The petitioner has already taken delivery of 7

consignments after paying the duty, fine and penalty. In respect of

goods covered by bill of entries 260306 dated 28-12-2009 and 260310

dated 28-12-2009, the petitioner seeks interim orders of release of the

goods without insisting on fine and penalty. The petitioner relies on

Ext. P8 judgment of the Division Bench in support of the petitioner’s

claim. The petitioner submits that the petitioner has already filed

appeals against the adjudication orders in respect of the same. The

petitioner seeks release of the goods pending orders in the appeal.

2. I have heard the Senior Central Government Standing

Counsel for Customs and Central Excise also. In the facts and

circumstances of the case, I dispose of this writ petition with a

direction to the respondents to release the goods to the petitioner

pending disposal of the appeals on the following conditions:

The petitioner shall pay the duty assessed on the goods. The

petitioner shall furnish bank guarantee for 50% redemption fine and

penalty imposed as per the impugned orders and shall furnish a bond

for the remaining 50% to the satisfaction of the 2nd respondent.

Sd/- S. Siri Jagan, Judge.

Tds/

[True copy]

P.S to Judge.