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2012 Supreme(Mad) 1594
High Court of Judicature at Madras
THE HONOURABLE MR. JUSTICE M. JAICHANDREN
M/S. Enterprise international Ltd.
Versus
Rep. by its Director Aditya Sarda, Varanasi Versus Commissioner of customs (Exports), Chennai & Another
Writ Petition No.8190 of 2012 & M.P.No.1 of 2012
Decided On: 29-03-2012
For the Petitioners:S. Murugappan, Advocate.
For the Respondent:Ravi Anantha Padmanabhan, Advocates.
The court has the authority to direct the release of goods subject to specified conditions, ensuring compliance with the Customs Act.
Headnote:
Customs Act - Release of Goods - Court directed the respondent to release the goods subject to certain conditions, including payment of duty, bank guarantee, and personal bond.
Fact of the Case:
The petitioner requested the court to direct the respondent to release the goods concerned, citing a previous court order on similar issues.
Finding of the Court:
The court disposed of the writ petition, directing the respondent to release the goods subject to specified conditions, including payment of duty, bank guarantee, and personal bond.
Issues: Release of goods, compliance with specified conditions, completion of adjudication process.
Ratio Decidendi: The court relied on its previous order and directed the respondent to release the goods subject to specific conditions, ensuring compliance with the Customs Act.
Final Decision: The court directed the respondent to release the goods subject to the specified conditions and closed the connected M.P.No.1 of 2012 without costs.
1. Heard the learned counsel appearing for the petitioner and the learned 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 respondent therein to release the goods concerned subject to certain conditions.
3. The learned 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 2012 is closed. No costs.
