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2011 Supreme(Mad) 2892
High Court of Judicature at Madras
M. JAICHANDREN
M/s. Sree Rajendra Textiles, Varanasi
Versus
The Commissioner of Customs (Port-Import), Chennai & Another
Writ Petition No.14466 of 2011
Decided on : 22-06-2011
For the Petitioner:Mr. K. Jayachandran, Advocate.
For the Respondents: Mr. S. Udaya Kumar (CGSC).
The main legal point established in the judgment is the court's authority to direct the release of goods subject to specified conditions under the Customs Act.
Headnote:
Customs Act - Release of Goods - Summary: The court directed the respondent to release the goods subject to conditions including payment of duty, providing bank guarantee, and furnishing a personal bond. The respondent was also directed to complete the adjudication process within four weeks after the release of goods.
Fact of the Case:
The court disposed of the writ petition directing the respondent to release the goods subject to specified conditions, based on a previous order of the court.
Finding of the Court:
The court found that the issues involved were covered by its earlier order and directed the respondent to release the goods subject to certain conditions.
Issues: The issues involved in the writ petition were related to the release of goods and compliance with the provisions of the Customs Act.
Ratio Decidendi: The court's decision was influenced by its earlier order and the provisions of the Customs Act, requiring the petitioner to pay duty, provide bank guarantee, and furnish a personal bond for the release of goods.
Final Decision: The writ petition was disposed of, directing the respondent to release the goods subject to specified conditions, and the connected M.P.No.1 of 2011 was closed with no costs.
1. Heard the learned counsel appearing for the petitioner and the learned Central Government Standing Counsel appearing for the respondent.
2. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that the issues involved in this writ petition is covered by the order of this Court, dated 29.12.2010, in w.P.Nos.30153 and 30154 of 2010, wherein, this Court had directed the respondent therein to release the goods concerned subject to certain conditions.
3. The learned Central Government Standing Counsel appearing for the respondent has no objection for this Court following its earlier order, dated 29.12.2010.
4. In view of the submissions made by the learned counsels appearing for the parties concerned and in view of the order passed by this Court, on 29.12.2010, in W.P.Nos.31053 and 30154 of 2010, the writ petition is disposed of, directing the respondent to release the goods concerned subject to the following conditions:
"(1) The petitioner shall pay the entire amount of duty, to the department, forthwith, as per the declared value, which may be based on the contract or price etc., as per the provisions of the Customs Act.
(2) In addition, the petitioner shall provide sufficient bank guarantee, to the satisfaction of the respondent, drawn on any Nationalised bank. The bank guarantee shall be in favour of the Department, in respect of 50% of the difference in duty, to be kept alive till the adjudication process is completed.
(3) In respect of the remaining 50% of the difference in duty, the petitioner shall furnish a personal bond to the satisfaction of the respondent. On completion of all the three conditions, the respondent shall release the goods.
(4) On release of the goods in question, on the petitioner complying with the said conditions, the respondents shall complete the adjudication process, within a period of four weeks thereafter, by issuing a necessary show cause notice. It is made clear that on the issuing of the necessary show cause notice, the petitioner shall submit its objections, appear before the respondent, through its authorised representatives and cooperate with the Department in the adjudication process."
Consequently, connected M.P.No.1 of 2011 is closed. No costs.
