{"id":164110,"date":"2008-12-16T00:00:00","date_gmt":"2008-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/parayil-abdu-rahiman-vs-the-commissioner-of-customs-on-16-december-2008"},"modified":"2017-01-21T14:51:18","modified_gmt":"2017-01-21T09:21:18","slug":"parayil-abdu-rahiman-vs-the-commissioner-of-customs-on-16-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/parayil-abdu-rahiman-vs-the-commissioner-of-customs-on-16-december-2008","title":{"rendered":"Parayil Abdu Rahiman vs The Commissioner Of Customs on 16 December, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Parayil Abdu Rahiman vs The Commissioner Of Customs on 16 December, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 31005 of 2008(N)\n\n\n1. PARAYIL ABDU RAHIMAN, PARAYIL HOUSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF CUSTOMS,\n                       ...       Respondent\n\n2. THE CHAIRMAN OF PORT TRUST,\n\n                For Petitioner  :SRI.P.A.AUGUSTIAN\n\n                For Respondent  :SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX\n\nThe Hon'ble MR. Justice V.GIRI\n\n Dated :16\/12\/2008\n\n O R D E R\n                                V.GIRI, J.\n             ------------------------------------------------------\n             W.P.(C) Nos.31005 &amp; 36171 OF 2008\n             ------------------------------------------------------\n           Dated this the 16th day of December, 2008\n\n\n                              JUDGMENT\n<\/pre>\n<p>      Since common contentions are raised in these writ<\/p>\n<p>petitions, they have been heard together and are being<\/p>\n<p>disposed of by this common judgment.\n<\/p>\n<p>      2.   The petitioner in W.P.(C) No.31005 of 2008<\/p>\n<p>imported a Hummer H2 car of 2003 model. The car was<\/p>\n<p>inspected and it seems that the customs authorities were not<\/p>\n<p>satisfied regarding the model of the vehicle. Adjudication<\/p>\n<p>proceedings were taken up and Ext.P13 order was passed,<\/p>\n<p>rejecting the invoice value of the vehicle and assessing the<\/p>\n<p>same on the basis of the judgment of the adjudicating<\/p>\n<p>authority. Petitioner was called open to remit a fine of Rs.6<\/p>\n<p>Lakhs and penalty of Rs.2 Lakhs, for releasing the vehicle.<\/p>\n<p>      3.   An appeal was preferred against Ext.P13 order and<\/p>\n<p>the same is pending. In the meanwhile the vehicle is lying in<\/p>\n<p>the open and demurrage is also being incurred unnecessarily,<\/p>\n<p>it is contended. Hence the petitioner prays for a direction for<\/p>\n<p>release of the vehicle.\n<\/p>\n<p>W.P.(C) 31005 &amp; 36171 of 2008<br \/>\n<span class=\"hidden_text\">                                 2<\/span><\/p>\n<p>       4.     Insofar as W.P.(C) No.36171 of 2008 is concerned,<\/p>\n<p>petitioner imported a Volkswagen Bettle of 2003 model. Value<\/p>\n<p>of the vehicle assessed in the invoice is Rs.3,53,242\/-, but the<\/p>\n<p>adjudicating authority assessed the same at Rs.8,40,902\/-.<\/p>\n<p>Differential duty has been directed to be paid apart from fine<\/p>\n<p>and penalty. Petitioner has filed an appeal before the 3rd<\/p>\n<p>respondent against the decision of the adjudicating authority.<\/p>\n<p>He seeks the release of the vehicle in the meanwhile.<\/p>\n<p>       5.     In my view, since the invoice value has not been<\/p>\n<p>accepted by the customs authorities and the matter is to be<\/p>\n<p>adjudicated upon by the appellate authority under the Act, it<\/p>\n<p>may not be justified to keep the vehicles with the dept. itself<\/p>\n<p>lying in the open. To protect the interest of the revenue it<\/p>\n<p>would only be appropriate that the vehicles are released to the<\/p>\n<p>custody of the petitioners on conditions. I take note of the fact<\/p>\n<p>that there is no dispute regarding the identity of the importer.<\/p>\n<p>There is no case registered against the petitioner for<\/p>\n<p>contravention of any penal provision under the Customs Act.<\/p>\n<p>       6.     In these circumstances, writ petitions are disposed<\/p>\n<p>of with the following directions :\n<\/p>\n<p>W.P.(C) 31005 &amp; 36171 of 2008<br \/>\n<span class=\"hidden_text\">                                    3<\/span><\/p>\n<p>         (i) Insofar as W.P.(C) No.31005 of 2008 is<\/p>\n<p>               concerned, the petitioner shall remit the duty<\/p>\n<p>               payable     as per    the  invoice   value,     viz;<\/p>\n<p>               Rs.14,57,712\/- along with 50% of the amount<\/p>\n<p>               imposed as fine and penalty viz; Rs.3 Lakhs plus<\/p>\n<p>               Rs.1 Lakh within one week from today. The<\/p>\n<p>               petitioner shall also furnish bank guarantee for<\/p>\n<p>               an amount of Rs.22,66,690\/- (Twenty two lakhs<\/p>\n<p>               sixty six thousand six hundred and ninety only)<\/p>\n<p>         (ii) The petitioner shall also deposit with the<\/p>\n<p>               Cochin Port the demurrage determined on the<\/p>\n<p>               basis of invoice value and shall furnish bank<\/p>\n<p>               guarantee for differential amount by way of<\/p>\n<p>               demurrage calculated on the basis of the value<\/p>\n<p>               assessed by the department.\n<\/p>\n<p>         (iii) The bank guarantee for the amount mentioned<\/p>\n<p>               in paragraph (i) shall be furnished in favour of<\/p>\n<p>               the Commissioner of Customs, Kochi and shall<\/p>\n<p>               be kept alive for a period of one year or till such<\/p>\n<p>               time as the appeal and any proceedings<\/p>\n<p>W.P.(C) 31005 &amp; 36171 of 2008<br \/>\n<span class=\"hidden_text\">                                  4<\/span><\/p>\n<p>              thereupon pursuant to Ext.P13 is finally<\/p>\n<p>              decided. The petitioner shall take steps to<\/p>\n<p>              extend the period of validity of the bank<\/p>\n<p>              guarantee on a requisition made by the<\/p>\n<p>              Customs Department from time to time. The<\/p>\n<p>              bank guarantee shall be cancelled only after<\/p>\n<p>              completion of the proceedings, arising from<\/p>\n<p>              Ext.P13, before the statutory authorities and<\/p>\n<p>              subject to the orders to be passed in that regard<\/p>\n<p>              by the authority under the Customs Act.<\/p>\n<p>         (iv) The bank guarantee for the amount mentioned<\/p>\n<p>              in paragraph (ii) shall be furnished in favour of<\/p>\n<p>              the competent authority of the Cochin Port<\/p>\n<p>              Trust and shall be kept alive for such period as<\/p>\n<p>              required by the Port Trust.\n<\/p>\n<p>         (v) Insofar as the petitioner in W.P.(C) No.36171 of<\/p>\n<p>              2008 is concerned, he shall deposit an amount<\/p>\n<p>              of Rs.5,91,083\/- being the duty payable on the<\/p>\n<p>              invoice value within one week from today and<\/p>\n<p>              he also furnish bank guarantee for the<\/p>\n<p>W.P.(C) 31005 &amp; 36171 of 2008<br \/>\n<span class=\"hidden_text\">                                   5<\/span><\/p>\n<p>               differential duty amount viz; Rs.8,35,548\/-<\/p>\n<p>               drawn in favour of the Commissioner of<\/p>\n<p>               Customs, Kochi.\n<\/p>\n<p>         (vi) Petitioner shall also remit an amount of<\/p>\n<p>               Rs.1,87,500\/- being 50% of the amount payable<\/p>\n<p>               as fine and penalty as per Ext.P5 order, drawn<\/p>\n<p>               in favour of the Commissioner of Customs,<\/p>\n<p>               Kochi.\n<\/p>\n<p>         (vii) Petitioner shall remit with the Cochin Port<\/p>\n<p>               Trust demurrage determined on the basis of the<\/p>\n<p>               invoice value and shall also furnish a bank<\/p>\n<p>               guarantee in favour of the Cochin Port Trust for<\/p>\n<p>               the differential amount payable as demurrage,<\/p>\n<p>               calculated on the basis of the assessed value.<\/p>\n<p>        On satisfaction of the conditions, as mentioned above,<\/p>\n<p> the vehicles shall be released to the petitioners in W.P.(C)<\/p>\n<p> Nos.31005 of 2008 and 36171 of 2008 without further delay.<\/p>\n<p>        Subject to the final outcome of the proceedings before<\/p>\n<p> statutory authorities, it is open to the petitioners to institute<\/p>\n<p> appropriate proceedings against the Customs Department for<\/p>\n<p>W.P.(C) 31005 &amp; 36171 of 2008<br \/>\n<span class=\"hidden_text\">                                 6<\/span><\/p>\n<p> recovery of the amounts, collected from them by way of<\/p>\n<p> demurrage, by the Port Trust, provided they are successful in<\/p>\n<p> the proceeding, under the Customs Authorities.<\/p>\n<p>                                    V.GIRI, JUDGE<\/p>\n<p>pac<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Parayil Abdu Rahiman vs The Commissioner Of Customs on 16 December, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 31005 of 2008(N) 1. PARAYIL ABDU RAHIMAN, PARAYIL HOUSE, &#8230; Petitioner Vs 1. THE COMMISSIONER OF CUSTOMS, &#8230; Respondent 2. THE CHAIRMAN OF PORT TRUST, For Petitioner :SRI.P.A.AUGUSTIAN For Respondent :SRI.THOMAS [&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":[8,21],"tags":[],"class_list":["post-164110","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parayil Abdu Rahiman vs The Commissioner Of Customs on 16 December, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/parayil-abdu-rahiman-vs-the-commissioner-of-customs-on-16-december-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parayil Abdu Rahiman vs The Commissioner Of Customs on 16 December, 2008 - Free Judgements of Supreme Court &amp; 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