{"id":205167,"date":"2011-02-11T00:00:00","date_gmt":"2011-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mahalakshmi-silk-trading-company-vs-commissioner-of-customs-on-11-february-2011"},"modified":"2018-11-26T18:02:44","modified_gmt":"2018-11-26T12:32:44","slug":"mahalakshmi-silk-trading-company-vs-commissioner-of-customs-on-11-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mahalakshmi-silk-trading-company-vs-commissioner-of-customs-on-11-february-2011","title":{"rendered":"Mahalakshmi Silk Trading Company vs Commissioner Of Customs on 11 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Mahalakshmi Silk Trading Company vs Commissioner Of Customs on 11 February, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\nDATE: 11-02-2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.3390 of 2011\n\nMahalakshmi Silk Trading Company\nRepresented by its Proprietor\nSmt.Kamaladevi Rander\nNo.31, Ramanapet,\nJ.M.Road Cross\nBangalore-560 002.\t\t\t\t\t\t.. Petitioner.\nVersus\n\n1. Commissioner of Customs\nNo.60, Rajaji Salai,\nChennai-600 001.\n\n2. Deputy Commissioner of Customs (DEPB)\nNo.60, Rajaji Salai,\nChennai-600 001.\t\t\t\t\t\t.. Respondents.\n\nPrayer: Petition filed seeking for a Writ of Mandamus, to direct the respondents to assess Bill of Entry Nos.771135, 771313, 771319 dated February 05,2011, 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 1109 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.\n\n\t\tFor Petitioner\t  : Mr.Joseph Prabakar\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\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 respondents to assess the Bill of Entry Nos.771135, 771313, 771319, dated February 05,2011, 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 August 28,2008 and September 29,2008 and allow clearance of the subject goods in this writ petition, as per the provisions of the Customs Act, 1962.\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\/35476\/\">(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 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.\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>Index:Yes\/No \t11.02.2011<br \/>\nInternet:Yes\/No<br \/>\narr<\/p>\n<p>Note to Office:\n<\/p>\n<p>Issue copy of the order by 11.02.2011<\/p>\n<p>To\n<\/p>\n<p>1. Commissioner of Customs<br \/>\nNo.60, Rajaji Salai,<br \/>\nChennai-600 001.\n<\/p>\n<p>2. Deputy Commissioner of Customs (DEPB)<br \/>\nNo.60, Rajaji Salai,<br \/>\nChennai-600 001.\n<\/p>\n<p>M.JAICHANDREN,J.\n<\/p>\n<p>arr<\/p>\n<p>Writ Petition No.3390 of 2011<\/p>\n<p>11.02.2011<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Mahalakshmi Silk Trading Company vs Commissioner Of Customs on 11 February, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 11-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.3390 of 2011 Mahalakshmi Silk Trading Company Represented by its Proprietor Smt.Kamaladevi Rander No.31, Ramanapet, J.M.Road Cross Bangalore-560 002. .. Petitioner. Versus 1. [&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-205167","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>Mahalakshmi Silk Trading Company vs Commissioner Of Customs on 11 February, 2011 - 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\/mahalakshmi-silk-trading-company-vs-commissioner-of-customs-on-11-february-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mahalakshmi Silk Trading Company vs Commissioner Of Customs on 11 February, 2011 - Free Judgements of Supreme Court &amp; 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