{"id":151749,"date":"2011-01-07T00:00:00","date_gmt":"2011-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-enterprise-international-vs-commissioner-of-customs-on-7-january-2011"},"modified":"2014-12-22T09:48:30","modified_gmt":"2014-12-22T04:18:30","slug":"ms-enterprise-international-vs-commissioner-of-customs-on-7-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-enterprise-international-vs-commissioner-of-customs-on-7-january-2011","title":{"rendered":"M\/S.Enterprise International &#8230; vs Commissioner Of Customs &#8230; on 7 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Enterprise International &#8230; vs Commissioner Of Customs &#8230; on 7 January, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATE: 07-01-2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.322 of 2011\nand\nM.P.No.1 of 2011\n\nM\/s.Enterprise International Ltd.,\nRepresented by its Director Aditya Sarda,\nCK 23\/25, Rani Kuan Chowk,\nVaranasi  221 001, U.P.\t\t\t\t\t.. Petitioner.\n\nVersus\n\n1. Commissioner of Customs (Exports)\n    Custom House,\n    No.60, Rajaji Salai,\n    Chennai-600 001.\n\n2.Assistant Commissioner of Customs (Group-7B),\nDEPB Section,\nCustom House,\nNo.60, Rajaji Salai,\n    Chennai-600 001.\t\t\t\t\t\t.. Respondents.\n\nPrayer: Petition filed seeking for a Writ of Mandamus, to direct the second respondent herein to assess the silk yarn covered by Bill of Entry No.735894 dated 31.12.2010 by extending the benefit of additional duty exemption in terms of Notification 30\/2004-CE dated 09.07.2004.\n\n\t\tFor Petitioner\t  : Mr.S.Murugappan\n\n\t\tFor Respondents    : Mr.S.Udayakumar \n\t\t\t\t\t     Senior Central Government Standing \n\t\t\t\t\t\tCounsel\n\nO R D E R\n<\/pre>\n<p>\tHeard the learned counsel appearing for the petitioner and the learned Senior Central Government Standing counsel appearing on behalf of the respondents.\n<\/p>\n<p>\t2. The prayer sought for in the writ petition is for a direction to the second respondent, to assess the silk yarn covered by Bill of Entry No.735894, dated 31.12.2010, by extending the benefit of additional duty exemption in terms of Notification 30\/2004-CE dated 09.07.2004.\n<\/p>\n<p>\t3. 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 <a href=\"\/doc\/1082244\/\">(M\/s.Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the<\/a> following order is passed:\n<\/p>\n<p>\ti) The prayer for assessing the Bill 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.\n<\/p>\n<p>\tii) 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.\n<\/p>\n<p>\tiii) It is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith.\n<\/p>\n<p>\t4. The writ petition is ordered accordingly. No costs.\n<\/p>\n<p>arr<br \/>\nTo<\/p>\n<p>1. Commissioner of Customs (Exports)<br \/>\n    Custom House,<br \/>\n    No.60, Rajaji Salai,<br \/>\n    Chennai-600 001.\n<\/p>\n<p>2. The Assistant Commissioner of Customs (Group-7B),<br \/>\nDEPB Section,<br \/>\nCustom House,<br \/>\nNo.60, Rajaji Salai,<br \/>\nChennai 600 001<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Enterprise International &#8230; vs Commissioner Of Customs &#8230; on 7 January, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 07-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.322 of 2011 and M.P.No.1 of 2011 M\/s.Enterprise International Ltd., Represented by its Director Aditya Sarda, CK 23\/25, Rani Kuan Chowk, Varanasi 221 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-151749","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Enterprise International ... vs Commissioner Of Customs ... on 7 January, 2011 - Free Judgements of Supreme Court &amp; 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