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2018 Supreme(Mad) 730

M.DURAISWAMY
Leitwind Shiram Manufacturing Limited, Rep by its General Manager (Supply Chain) & Authorize Signatory V. Ravichandran – Appellant
Versus
Assistant/Deputy Commissioner of Customs (Gr. 4), Chennai – Respondent


Advocates Appeared:
For the Petitioner:N. Viswanathan, Advocate.
For the Respondents: V. Sundareswaran, Standing Counsel.

JUDGMENT :

1. The petitioner has filed the above Writ Petition to issue a Writ of Certiorarified mandamus calling for the records connected with the Seizure Memo dated 04.10.2017 issued by the 4th respondent and to quash the same, insofar as the said Seizure Memo issued is without jurisdiction and consequently direct the respondents to allow the clearance of the goods covered under Ex-Bond Bill of Entry dated 31.08.2017 without requiring the payment of Anti Dumping Duty under Notification dated 11.05.2017.

2. According to the petitioner, they are engaged in the manufacture of Wind Mills and parts of Wind Mills duly registered with the Excise Department and presently under the new regime of Goods and Service Tax (GST). For the purpose of manufacture of the said goods, they purchased indigenous goods as well as engaged themselves in the import of goods to be used in the manufacture of the final goods. During their course of business, they imported one consignment consisting of 5507.403 MTs of Hot Rolled Painted Steel Plates from overseas supplier Singapore in terms of Sales Contract dated 19.10.2015 and the Purchase Order dated 02.11.2015 and initially filed a Warehouse Bill of Entry d
























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