IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.01.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.2067 OF 2011
and
M.P.No.1 of 2011
N.C.ALEXANDER [ PETITIONER ]
Vs
1 THE CHIEF COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, NARMADA BLOCK,
NO.60 RAJAJI SALAI
CHENNAI-600 001.
2. THE COMMISSIONER OF CUSTOMS
(SEAPORT-IMPORT),CUSTOM HOUSE
NO.60, RAJAJI SALAI,
CHENNAI- 600 001.
3 THE ASSISTANT COMMISSIONER OF
CUSTOMS (GROUP-1) CUSTOM HOUSE
NO.60, RAJAJI SALAI
CHENNAI-600 001. [ RESPONDENTS ]
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the respondents to provisionally assess the imported goods (Red Delicious Apple "First Fruits") covered under Bill of Entry No.761566 dated 27.01.2011 supplied under Contract No.20105534 dated 25.10.2010, and permit the clearance thereof on furnishing a bank guarantee for 20% of the differential duty and bond for the remaining amount of differential duty in terms of Section 18 of the Customs Act, 1962 read with Customs (Provisional Duty Assessment) Regulations, 1963.
For petitioner : Mr.B.Satish Sundar
For respondents : Mr.P.Mahadevan
CGSC
O R D E R
Heard the learned counsel appearing for the petitioner and the learned Central Government Standing counsel appearing on behalf of the respondents.
2. At this stage of the hearing of the writ petition, the learned counsels appearing on behalf of the petitioner, as well as the respondents, had submitted that an order, dated 07.07.2008, had been passed by this Court, in W.P.No.15931 of 2008, wherein, similar issues had been raised, as in the present Writ Petition. Paragraph 5 of the said order is as follows:
“5.Considering the facts and circumstances of the case that the petitioner is a regular importer and he has been doing the said business for the past five years, the petitioner is directed to pay 30% of the differential duty and for the balance amount to furnish a personal bond and on compliance of both, the respondents are directed to release the goods forthwith. It is always open to the respondents to pass final orders in accordance with the provisions of law. The petitioner is also directed to extend his full co-operation to the respondents for passing final orders.”
3. In view of the said order, dated 07.07.2008, the petitioner is directed to pay 30% of the differential duty, and for the balance amount, the petitioner shall furnish a personal bond. On compliance of both the conditions, the respondents shall release the goods in question, forthwith. However, it is made clear that it would be open to the respondents to pass final orders, in respect of the payment of customs duty liable to be paid by the petitioner, if any, in accordance with the provisions of law. The petitioner shall co-operate, fully, in the proceedings that may be initiated by the respondents, for the assessment of customs duty.
4. This Writ Petition is ordered accordingly. Consequently, connected Miscellaneous Petition No.1 of 2011 is closed.
arr/csh
To
1 THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, NARMADA BLOCK,
NO.60 RAJAJI SALAI
CHENNAI-600 001.
3. THE COMMISSIONER OF CUSTOMS
(SEAPORT-IMPORT),CUSTOM HOUSE
NO.60, RAJAJI SALAI,
CHENNAI- 600 001.
3 THE ASSISTANT COMMISSIONER OF
CUSTOMS (GROUP-1) CUSTOM HOUSE
NO.60, RAJAJI SALAI
CHENNAI 600 001