Research › Search › Judgment

Madras High Court · body

2012 DIGILAW 646 (MAD)

Salasar Corporation, Represented by its Proprietor Ashok Rander v. Commissioner of Customs

2012-02-07

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Senior Central Government Standing counsel appearing on behalf of the respondents. 2. The writ petition has been filed praying that this Court may be pleased to issue a Writ of Mandamus, directing the respondents to assess the, Bill of Entry No.3926558, dated 28.06.2011, 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 to allow the clearance of the goods, which are the subject matter of the present writ petition, as per the provisions of the 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 respondents are 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 second respondent, which shall be kept alive, till the adjudication process is completed. iii) It is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith. iv) 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.