IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 15817 of 2010(B) 1. M/S.J.M.INTERNATIONAL, REPRESENTED BY ... Petitioner Vs 1. THE UNION OF INDIA, REPRESENTED BY THE ... 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. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 15817 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of June, 2010. J U D G M E N T
The petitioner submits that the petitioner has imported certain
machines, which, according to the petitioner, are used digital
multifunction machines which have been assessed by the customs
authorities under the tariff applicable to photocopier and the
petitioner has been directed to pay differential duty, redemption fine
and penalty. The petitioner submits that the fine and penalty now
imposed is 50%, which is against the decision of this Court in Ext. P9
judgment of the Division Bench, which has categorically held that
redemption fine shall not exceed 10% and the fine shall not exceed
5%. The petitioner therefore seeks a direction to the 2nd respondent
to release the goods. The petitioner made this submission because
the petitioner is unable to file an appeal because presently the
Appellate Commissioner is not in station to hear the appeals.
I directed the petitioner to file a proper appeal and then move the writ
petition producing copy of the same. Learned counsel for the
petitioner submits that an appeal has already been filed. He submits
that a copy of the same could not be placed because it is very
voluminous. However, he points out that in similar cases relating to
identical matters, this Court has already passed a judgment in W.P
(C) No. 15584 and connected cases on 17-6-2010. The petitioner
seeks similar orders in this writ petition also.
2. I have heard the Senior Central Government Standing
Counsel for Excise and Customs also.
3. In the decision quoted by the learned counsel for the
petitioner, I have passed the following judgment:
“In these four writ petitions, the petitioners are aggrieved
by orders passed by the third respondent in respect of certain
goods imported by the petitioners. There was a dispute regarding
the classification of the goods. After adjudication, the third
W.P.C. No. 15817/2010. -: 2 :-
respondent passed orders directing the petitioners to pay
additional duty, redemption fine and penalty. The petitioners
submit that subsequent to filing of the writ petitions, appeals have
been filed before the appellate authority against the adjudication
orders. But, according to the petitioners, the appellate authority
cannot direct release of the goods, pending consideration of the
appeals. It is further submitted that by Ext.P7 order, a learned
Judge of this Court has allowed clearance of the goods on certain
2. I have heard the learned counsel for the respondents
also. I am of opinion that it is only just and proper that the
petitioners be allowed to clear the goods on certain conditions,
pending disposal of the appeal. Accordingly, these writ petitions
are disposed of with a direction to the respondents to release the
goods to the petitioner pending disposal of the appeal on the
The petitioner shall pay the duty assessed on the goods.
The petitioner shall furnish bank guarantee for 50% of the
redemption fine and penalty imposed as per the impugned orders
and shall furnish a bond for the remaining 50% to the satisfaction
of the Commissioner of Customs, Kochi.
In view of the said judgment, following the same, I dispose of this
writ petition also with a direction to the respondents to release the
goods to the petitioner pending disposal of the appeal on the following
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% for the satisfaction of the 2nd respondent.
Sd/- S. Siri Jagan, Judge.
P.S TO JUDGE.