IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 20-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.1017 of 2011 Shiv Shanti Exim Pvt Ltd., Rep by its Director Anil Damani, 33/71-72, Nepali Khapra, Opp.Kashi Karwa Temple Varanasi-221 001 .. Petitioner. Versus 1. Commissioner of Customs No.60, Rajaji Salai, Chennai-600 001. 2. Deputy Commissioner of Customs (DEPB) No.60, Rajaji Salai, Chennai-600 001. .. Respondents. Prayer: Petition filed seeking for a Writ of Mandamus, to direct the respondents to assess Bills of Entry Nos.739365 Dated January 05, 2011, 739363 dated January 05, 2011, 744633 dated January 10, 2011 and 745336 dated January 11, 2011, filed by the petitioner by allowing exemption from Additional duty of Customs (CVD) under Notification No.30/2004-CE dated 09.07.2004 as per Final Order Nos.941,942 and 1109 of 2008 dated August 28, 2008 and September 29,2008. For Petitioner : Mr.Joseph Prabakar For Respondents : Mr.S.Udayakumar Senior Central Government Standing Counsel O R D E R
Heard the learned counsel appearing for the petitioner and the learned Senior Central Government Standing counsel appearing on behalf of the respondents.
2. The prayer sought for in the writ petition is for a direction to the respondents to assess the Bill of Entry No.739365, dated 05.01.2011, Bill of Entry No.739363, dated 05.01.2011,Bill of Entry No.744633, dated 10.01.2011 and Bill of Entry No.745336, dated 11.01.2011, filed by the petitioner, by allowing exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, as per the Final Order Nos.941, 942 and 1109 of 2008, dated 28.8.2008 and 29.09.2008.
3. In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 15.2.2010, made in W.P.No.2301 of 2010 (M/s.Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed:
i) The prayer for assessing the Bills of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, cannot be granted.
ii) The respondents are directed to release the goods concerned, in respect of the above said Bills of Entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD), to the satisfaction of the second respondent, which shall be kept alive, till the adjudication process is completed.
iii) It is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith.
4. The writ petition is ordered accordingly. No costs.
arr
To
1. Commissioner of Customs
No.60, Rajaji Salai,
Chennai-600 001.
2. Deputy Commissioner of Customs (DEPB)
No.60, Rajaji Salai,
Chennai 600 001