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2011 Supreme(Mad) 2699
High Court of Judicature at Madras
M. JAICHANDREN
M/s. Sree Rajendra Textiles rep. by its Partner Amarish
Versus
The Commissioner Of Customs (Port-Import) Custom House & Another
Writ Petition No.13484 of 2011
Decided on : 10-06-2011
For the Petitioner:K. Jayachandran, Advocate.
For the Respondents: S. Udayakumar, CGSC.
The Customs Act provisions regarding the release of goods and the court's authority to impose conditions for such release.
Headnote:
Customs Act - Release of Goods - Summary: The court directed the respondents to release the goods subject to the petitioner paying the entire amount of duty, providing a bank guarantee, and furnishing a personal bond. The respondents were also directed to complete the adjudication process within four weeks of the release of the goods.
Fact of the Case:
The court disposed of the writ petition directing the respondents to release the goods subject to certain conditions, based on a previous order of the court.
Finding of the Court:
The court found that the issues involved in the writ petition were covered by a previous order and directed the respondents to release the goods subject to specific conditions.
Issues: The issues involved in the writ petition and the applicability of a previous court order.
Ratio Decidendi: The court's decision was influenced by the previous order of the court and the provisions of the Customs Act, requiring the petitioner to pay duty, provide a bank guarantee, and furnish a personal bond for the release of goods.
Final Decision: The writ petition was disposed of, and the respondents were directed to release the goods subject to the specified conditions.
1. Heard the learned counsel appearing for the petitioner and the learned Central Government Standing Counsel appearing for the respondents.
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 respondents therein to release the goods concerned, subject to certain conditions.
3. The learned Central Government Standing Counsel appearing for the respondents 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.30153 and 30154 of 2010, the writ petition is disposed of, directing the respondents 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 respondents, 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 respondents. On completion of all the three conditions, the respondents 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 issuing of the necessary show cause notice, the petitioner shall submit its objections, appear before the respondents, through its authorised representatives and cooperate with the Department in the adjudication process."
Connected M.P.No.1 of 2011 is closed. No costs.
