Kerala High Court
M/S. Prayag Domestic Appliances vs Commissioner Of Customs on 16 January, 2017
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 6TH DAY OF APRIL 2018 / 16TH CHAITHRA, 1940
WP(C).No. 31963 of 2017
PETITIONER :
M/S. PRAYAG DOMESTIC APPLIANCES,
NO.5, TOWN SHED ROAD,
KOLKATA - 70025,
REPRESENTED BY PROPRIETRESS
USHMA BOGHANI.
BY ADVS.SRI.P.A.AUGUSTIAN
SRI.M.A.BABY
SMT.LINDA.M.J.
RESPONDENT :
COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE,
WILLINGTON ISLAND,
COCHIN - 682009.
BY ADV. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
EL
WP(C).No. 31963 of 2017 (U)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBITP1 TRUE COPY OF THE LETTER
NO.PCB/HO/EE2/GEN/HWIMPORT/2016 DATED 16-01-2017
EXHIBITP2 TRUE COPY OF THE LETTER
NO.PCB/HO/EE2/GEN/IMPORT/2016 DATED 08-02-2017
EXHIBITP3 TRUE COPY OF THE JUDGMENT DATED 23-01-2017 IN
WRIT PETITION NO.1354/2017
EXHIBITP4 TRUE COPY OF THE JUDMENT DATED 10-02-2017 IN
W.A.NO.285/2017
EXHIBITP5 TRUE COPY OF THE ORDER IN ORIGINAL
NO.COC-CUSTM-000-COM-56/16-17 DATED 28-02-2017
EXHIBITP6 TRUE COPY OF THE ORDER DATED 05-04-2017 IN R.P. NO.
187/2017
EXHIBITP7 TRUE COPY OF THE EPR AUTHORIZATION
NO.B-29016(39A)(EPR)/17/WM-III DIVISION DATED
21-04-2017
EXHIBITP8 TRUE COPY OF THE JDUGMENT DATED 05-06-17 IN WPC
NO.8364/2017
EXHIBITP9 TRUE COPY OF THE FINAL ORDER NO.21592-21594/2017
DATED 09-08-2017
EXHIBIT P10 TRUE COPY OF THE LETTER DATED 18-08-17
EXHIBITP11 TRUE COPY OF THE LETTER DATED 11-09-17
RESPONDENT(S)' EXHIBITS
NIL
TRUE COPY
P.S. TO JUDGE
EL
23.4.2018
P.B.SURESH KUMAR, J.
==================
W.P.(C).No.31963 of 2017
==================
Dated this the 6th day of April, 2018
JUDGMENT
Petitioner has imported into India used Digital Multifunction Printers/Devices. The goods were confiscated by the competent authority under the Customs Act (the Act) in terms of Ext.P5 order. Ext.P5 order was challenged by the petitioner before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (the Tribunal) and in terms of Ext.P9 order, the said Tribunal modified Ext.P5 order and directed release of the goods on payment of redemption fine, duty and penalty. The writ petition is filed alleging that the respondent is not giving effect to Ext.P9 order, and seeking directions to the respondent to release the goods in terms of Ext.P9 order.
2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondent. WPC.No. 31963/2017 2
3. It is brought to the notice of this Court that the respondent challenged Ext.P9 order before this Court in Customs Appeal No.19 of 2017 and the said appeal was disposed of by this Court along with Customs Appeal No.18 of 2017 preferred by another importer involving identical issues on 14.3.2018, modifying Ext.P9 order. The operative portion of the judgment of this Court in Customs Appeal Nos.18 and 19 of 2017 reads thus:
b