Kerala High Court
M/S.Atul Automation Pvt. Ltd vs The 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. 31026 of 2017
PETITIONER:
M/S.ATUL AUTOMATION PVT. LTD,
8 BENTINCK STREET, KOLKATA-700 001,
REPRESENTED BY ITS DIRECTOR
SHRI.KETAN KAMDAR.
BY ADVS.SRI.P.A.AUGUSTIAN
SRI.M.A.BABY
SMT.LINDA.M.J.
RESPONDENT :
THE COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, WILLINGTON ISLAND,
COCHIN - 682 009.
BY SRI.SREELAL N. WARRIER, SC,
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06-04-2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
23/4/2018
WP(C).No. 31026 of 2017 (C)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT- P1 TRUE COPY OF THE LETTER NO.PCB/HO/EE2/GEN/HWIMPORT/2016
DATED 16/01/2017
EXHIBIT- P2 TRUE COPY OF THE LETTER NO. PCB/HO/EE2/GEN/IMPORT/2016
DATED 08/02/2017
EXHIBIT- P3 TRUE COPY OF THE JUDGMENT DATED 23/01/2017 IN
W.P(C).NO.213/2017
EXHIBIT- P4 TRUE COPY OF THE JUDGMENT DATED 10/02/2017 IN
W.A.NO.286/2017
EXHIBIT- P5 TRUE COPY OF THE ORDER IN ORIGINAL
NO.COC-CUSTM-000-COM-55/16-17 DATED 28/02/2017
EXHIBIT- P6 TRUE COPY OF THE ORDER DATED 05/04/2017 IN
R.P.NO.188/2017
EXHIBIT- P7 TRUE COPY OF THE EPR AUTHORIZATION
NO.B-29016(22A)/(EPR)/16/WM-III DIVISION
DATED 21/04/2017
EXHIBIT- P8 TRUE COPY OF THE JUDGMENT DATED 05/06/2017 IN
W.P(C).NO.8356/2017
EXHIBIT- P9 TRUE COPY OF THE FINAL ORDER NO.21592-21594/2017
DATED 09/08/2017
EXHIBIT- P10 TRUE COPY OF THE LETTER DATED 18/08/2017
EXHIBIT- P11 TRUE COPY OF THE LETTER DATED 11/09/2017
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.S.TO JUDGE
sts
23/4/2018
P.B.SURESH KUMAR, J.
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W.P.(C).No.31026 of 2017
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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. 31026/2017 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.18 of 2017 and the said appeal was disposed of by this Court along with Customs Appeal No.19 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