Microweb Enterprises Pvt. Ltd. Represented by its President Ram Singh Agarwal v. Deputy Commissioner of Customs (DEPD)
2012-10-29
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the respondent. 2. The writ petition has been filed praying that this Court may be pleased to issue a Writ of Mandamus, directing the Respondent to assess the Bill of Entry No.8120847, dated 04.10.2012, filed by the petitioner by allowing exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 09.07.2004, as per Final Order Nos.941, 942 and 1109 of 2008, dated 28.08.2008 and 29.09.2008 and allow clearance of the subject goods in this Writ Petition, as per the provisions of Customs Act, 1962. 3. In view of the similar orders passed by this Court, in a number of writ petitions, including the order, dated 15.2.2010, made in W.P.No.2301 of 2010 (M/s. Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed: i) The prayer for assessing the Bill of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, cannot be granted. ii) The respondent is directed to release the goods concerned, in respect of the above said Bill of Entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD), to the satisfaction of the respondent, which shall be kept valid, till the adjudication process is completed. iii) The respondent shall complete the adjudication process within period of three months from the date of receipt of a copy of this order. iv) It is made clear that, as and when the bank guarantee is furnished, the respondent shall release the goods, forthwith. v) It is also made clear that the release of the goods in question shall be subject to the orders to be passed by the Division Bench of this Court, in C.M.A.Nos.3121 and 3122 of 2009. 4. The writ petition is ordered accordingly. No costs.