{"id":9577,"date":"2011-01-28T00:00:00","date_gmt":"2011-01-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/syed-julbi-vs-the-commissioner-of-customs-on-28-january-2011"},"modified":"2015-11-22T02:33:01","modified_gmt":"2015-11-21T21:03:01","slug":"syed-julbi-vs-the-commissioner-of-customs-on-28-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/syed-julbi-vs-the-commissioner-of-customs-on-28-january-2011","title":{"rendered":"Syed Julbi vs The Commissioner Of Customs on 28 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Syed Julbi vs The Commissioner Of Customs on 28 January, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\t\t\t\nDATED: 28\/01\/2011\n\t\t\t\t\t\t\nCORAM\nTHE HONOURABLE MR.JUSTICE K.CHANDRU\n\nW.P.(MD)No.3602 of 2007\nand\nM.P.(MD)No.1 of 2007\n\nSyed Julbi\t\t ... Petitioner\n\nVs\n\n1.The Commissioner of Customs,\n  Customs Division,\n  No.1, Williams Road,\n  Cantonment,\n  Trichy 620 001.\n\n2.The Joint Commissioner of Customs,\n  Customs Division,\n  No.1, Williams Road,\n  Cantonment,\n  Trichy 620 001.\n\n3.The Joint Secretary,\n  Ministry of Finance,\n  Department of Revenue,\n  Revision Application Unit,\n  14, HUDCO Vishala Bldg.B Wing,\n  6th Floor, Bhikaji Cama Place,\n  New Delhi 110 066.\n\n4.The Assistant Commissioner,\n  Office of the Commissioner of Customs,\n  Customs Division, No.1, Williams Road,\n  Cantonment, Trichy. \t...Respondents\n\nPRAYER\n\nPetition filed under Article 226 of the Constitution of India praying\nfor the issuance of a Writ of certiorarified mandamus, calling for the records\nof the 4th respondent dated 07.12.2005 in his proceedings C.No.VIII\/20\/14 2005-\nRefund and quash the same and further direct the 4th respondent to pay a sum of\nRs.3,94,487\/- with accrued interest thereon.\n\n!For Petitioner  ... Mr.K.Govindarajan\n^For Respondents ... Mr.Annamalai for R1,R2 and R4\n\t\t     Mr.K.K.Senthilvelan for R3\n\t             Assistant Solicitor General\n\n:ORDER\n<\/pre>\n<p>\tThe petitioner has filed the present writ petition, challenging the order<br \/>\nof the 4th respondent dated 07.12.2005 and after setting aside the same further<br \/>\nseeks for a direction to return a sum of Rs.3,94,487\/- together with accrued<br \/>\ninterest.\n<\/p>\n<p>\t2. When the matter came up on 11.06.2007, notice was taken on behalf of<br \/>\nthe third respondent. Subsequently, on behalf of the respondents 1 and 2,<br \/>\nMr.Annamalai, learned counsel appears. On behalf of R4, Mr.K.K.Senthilvelan,<br \/>\nlearned Assistant Solicitor General took notice.\n<\/p>\n<p>\t3. The case of the petitioner was that he went to Sharjha and returned to<br \/>\nIndia on 25.04.2003 via Trichy Airport.  On his arrival, he was intercepted by<br \/>\nthe Officers of Directorate of Revenue Intelligence at the arrival lounge of the<br \/>\nAirport.  On examining his baggages, it was found that the petitioner had 100<br \/>\nNos. of Nokia cellphones, 190 Nos. of Samsung cellphones and other accessories<br \/>\nwhich was valued at Rs.13,28,000\/-. The goods seized from the petitioner was<br \/>\nrecorded under a Mahazar on 25.04.2003.  The petitioner was also arrested for<br \/>\nmisdeclaring the goods under the provisions of the Customs Act, 1962. He was<br \/>\nremanded to judicial custody. He was also detained under the provisions of the<br \/>\nCOFEPOSA Act for a period of one year due to the detention order.\n<\/p>\n<p>\t4. An adjudication proceeding was initiated against the petitioner under<br \/>\nSection 124 of the Customs Act. The petitioner gave a reply to the Show Cause<br \/>\nNotice and attended a personal hearing. At the end of the adjudication<br \/>\nproceedings, the second respondent passed an order confiscating the entire goods<br \/>\nunder seizure and imposed a penalty of Rs.3,00,000\/- against the petitioner.<br \/>\nThe petitioner preferred an appeal before the first respondent, Commissioner of<br \/>\nCustoms, Trichy, who  rejected his appeal. Aggrieved by the order of<br \/>\nCommissioner of Appeals as well as the second respondent, confiscating the<br \/>\ngoods, the petitioner preferred a review application before the third<br \/>\nrespondent.  After hearing the petitioner (through his counsel), the third<br \/>\nrespondent held that the subject goods were non-prohibited goods and they can be<br \/>\nallowed to be re-exported by the petitioner or through his authorised<br \/>\nrepresentative on redemption fine of Rs.2.25 lakhs.  After getting an order<br \/>\npassed by the Revisional Authority, the petitioner through his counsel send a<br \/>\nnotice requesting permission to return the goods after paying the redemption<br \/>\nfine and penalty.\n<\/p>\n<p>\t5. The first respondent sent the impugned letter dated 07.12.2005<br \/>\ninforming the petitioner that he is entitled to redeem total sale proceeds of<br \/>\nRs.11,83,460\/-. He was informed that the mobile phones confiscated by<br \/>\nnotification dated 12.11.1998 under Section 110 of the Customs Act were disposed<br \/>\nof in view of their perishable nature and their depreciation with the passage of<br \/>\ntime and in accordance with Section 110(1B) of the Customs Act and pursuant to<br \/>\nthe order passed by the Judicial Magistrate dated 21.05.2003. The petitioner was<br \/>\ninformed that he was entitled to redeem the total sale proceeds of<br \/>\nRs.11,83,460\/- on payment of appropriate customs duty of Rs.3,94,487\/-, which is<br \/>\n50% of the accessable value of Rs.7,88,973\/- as well as the redemption fine of<br \/>\nRs.2,25,000\/- and a penalty of Rs.3,00,000\/-. Thereafter, adjusting the amount,<br \/>\nhe was informed that he is bound to pay a sum of Rs.2,63,973\/-.\n<\/p>\n<p>\t6. The petitioner contended that the 4th respondent ought not to have sold<br \/>\nthe goods without waiting for the legal remedy available to the petitioner and<br \/>\nthe question of payment of any duty on the goods sold by the 4th respondent was<br \/>\nillegal.  A further levy of customs duty on the petitioner was unwarranted.\n<\/p>\n<p>\t7. The 4th respondent has filed a counter affidavit dated 07.09.2007<br \/>\ntogether with typed set of papers.  The order passed by the Judicial Magistrate<br \/>\nNo.I, Tiruchirapalli in C.M.P.No.3767 of 2003 dated 21.05.2003 permitting the<br \/>\nDirectorate of Revenue Intelligence (DRI) to sell the goods was also produced.<br \/>\nA notification issued under Section 110 of the Customs Act showed that in The<br \/>\nSchedule, Cellular phones have been included as perishable goods.  It was stated<br \/>\nthat under Section 128 of the Customs Act, a person aggrieved by an order passed<br \/>\nby an officer of customs lower in rank than a Commissioner of Customs has a<br \/>\nremedy by way of appeal to the Commissioner (Appeals) within 60 days. The<br \/>\npetitioner has not availed the said remedies.\n<\/p>\n<p>\t8. In paragraphs 5 and 7 of the counter affidavit, it was averred as<br \/>\nfollows:-\n<\/p>\n<p>5.As the goods were not in hand of the Department and they were already disposed<br \/>\noff as per Section 110(1A) of the Customs Act, the respondent issued an order<br \/>\nunder C.No.VIII\/20\/14\/2005-Refund, dated 07.12.2005 for refund of Rs.2,63,973\/-<br \/>\ni.e. the sale proceeds of the goods after deducting the redemption fine of<br \/>\nRs.2.25 lakhs, penalty of Rs.3,00,000\/- and Customs duty of Rs.3,94,487\/-<br \/>\nleviable on the goods as per section 125 of the Customs Act, in obeyance to the<br \/>\nabove order of Ministry of Finance. The petitioner filed refund application for<br \/>\nRs.2,63,973\/- only. The said refund amount of Rs.2,63,973\/- was received by the<br \/>\nparty on 13.12.2005 without any protest.\n<\/p>\n<p>7.The petitioner has also stated that there is no question of any duty on the<br \/>\ngoods which were sold by the 4th respondent and the levy of Customs duty of<br \/>\nRs.3,94,487\/- on the petitioner is unwarranted. It is respectfully submitted<br \/>\nthat the goods were sold as per the provisions of Section 110(1A) taking into<br \/>\nconsideration, the depreciating nature of its value, if it is prolonged to be<br \/>\nkept in the godown.  Thus, the intrinsic value of the cell phones was protected<br \/>\nby disposing of the same under Section 110(1A) of the Customs Act, 1962.  If the<br \/>\ncell phones were to be disposed now, it could fetch much lower value.  The only<br \/>\noption to the department is to refund the sale proceeds (i.e cum duty price)<br \/>\nafter deduction of duty, fine and penalty which is a statutory liabilities under<br \/>\nthe provision of Customs Act and the procedure laid down in the Act is legally<br \/>\ncarried over. Hence, the contention of the petitioner is legally untenable.&#8221;\n<\/p>\n<p>\t9. In the light of the stand taken by the respondents, this Court is not<br \/>\ninclined to entertain the writ petition.  If the petitioner is so aggrieved, he<br \/>\ncan always filed an appeal to Commissioner (Appeals) under Section 128 against<br \/>\nthe impugned order.   Hence, the writ petition stands dismissed. No costs.<br \/>\nConsequently, connected miscellaneous petition is closed.\n<\/p>\n<p>svki<br \/>\nTo<\/p>\n<p>1.The Commissioner of Customs,<br \/>\n  Customs Division,<br \/>\n  No.1, Williams Road,<br \/>\n  Cantonment,<br \/>\n  Trichy 620 001.\n<\/p>\n<p>2.The Joint Commissioner of Customs,<br \/>\n  Customs Division,<br \/>\n  No.1, Williams Road,<br \/>\n  Cantonment,<br \/>\n  Trichy 620 001.\n<\/p>\n<p>3.The Joint Secretary,<br \/>\n  Ministry of Finance,<br \/>\n  Department of Revenue,<br \/>\n  Revision Application Unit,<br \/>\n  14, HUDCO Vishala Bldg.B Wing,<br \/>\n  6th Floor, Bhikaji Cama Place,<br \/>\n  New Delhi 110 066.\n<\/p>\n<p>4.The Assistant Commissioner,<br \/>\n  Office of the Commissioner of Customs,<br \/>\n  Customs Division, No.1, Williams Road,<br \/>\n  Cantonment, Trichy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Syed Julbi vs The Commissioner Of Customs on 28 January, 2011 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28\/01\/2011 CORAM THE HONOURABLE MR.JUSTICE K.CHANDRU W.P.(MD)No.3602 of 2007 and M.P.(MD)No.1 of 2007 Syed Julbi &#8230; Petitioner Vs 1.The Commissioner of Customs, Customs Division, No.1, Williams Road, Cantonment, Trichy 620 001. 2.The [&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-9577","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>Syed Julbi vs The Commissioner Of Customs on 28 January, 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\/syed-julbi-vs-the-commissioner-of-customs-on-28-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Syed Julbi vs The Commissioner Of Customs on 28 January, 2011 - Free Judgements of Supreme Court &amp; 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