IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 25-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.1573 of 2011 Texworth International Rep. By its Proprietor Vikram Jain, CK 36/2, Bausphatak, 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.748043, dated January 13, 2011 and 749123, dated January 13, 2011 Nos.748043, dated January 13, 2011 and 749123, dated January 13, 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 Final Order Nos.941, 942 and 109 of 2008, dated August 28, 2008 and September 29, 2008 and allow clearance of the subject goods in this writ petition as per the provisions of Customs Act, 1962. 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 Nos.748043, dated January 13, 2011 and 749123, dated January 13, 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 to 942 of 2008, dated 28.8.2008 and the Final Order No.1109 of 2008, dated 29.9.2008 and allow clearance of the subject goods in this writ petition, as per the provisions of the Customs Act, 1962.
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.
Index:Yes/No 25-01-2011
Internet:Yes/No
csh/arr
Note to Office:
Issue copy of the order by 25-01-2011
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.
M.JAICHANDREN,J.
csh/arr
Writ Petition No.1573 of 2011
25-01-2011