Delhi High Court - Orders
Modak Dyeing And Printing Company ... vs The Deputy Commissioner Of Customs ... on 18 September, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~10
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P. (C) 5837/2020 & CM APPL. 21103/2020
MODAK DYEING AND PRINTING
COMPANY PRIVATE LIMITED ...... Petitioner
Through: Mr. Dayan Krishnan, Senior
Advocate with Mr. Ayush A.
Mehrotra, Mr. Rajiv S. Bhatnagar,
Ms. Meherunnisa Anand, Mr. Upkar
Agrawal, Mr. Sukrit Seth, Advocates.
versus
THE DEPUTY COMMISSIONER OF CUSTOMS
DISPOSAL ICD TUGHLAKABAD & ORS. ...... Respondents
Through: Mr. Amit Bansal, Senior Standing
Counsel with Mr. Aman Rewaria and
Ms. Vipasha Mishra, Advocates for
respondent No. 1.
Mr. Rishi K. Awasthi, Advocate with
Mr. Keshav Mohan, Ms. Ritu
Manchanda, Mr. Piyush Vatsa and
Mr. Prashant Kumar, Advocates for
respondent No. 2.
Ms. Sonia A. Menon, Advocate with
Ms. Vanita Chauhan, Advocate for
respondent No. 3.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 18.09.2020 The petition has been heard by way of video conferencing. On 31st August, 2020, this Court had passed the following order:-
"C.M.Nos.21104-21105/2020 Exemption allowed, subject to all just exception. Accordingly, the applications stand disposed of. W.P. (C) 5837/2020 & C.M.No.21103/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
Present writ petition has been filed challenging the order/letter dated 18thAugust, 2020 issued by respondent no.1 which has not been supplied to the petitioner and has been mentioned in the email dated 27th August, 2020 whereby respondent no.1 has instructed respondent no.2 to auction the goods belonging to the petitioner.
Petitioner further prays for a direction to prohibit respondent nos.2 and 3 from auctioning the subject consignment of goods as scheduled on 31stAugust, 2020 and stay the said auction proceedings till the disposal of the present petition. Mr. Dayan Krishnan, learned senior counsel for the petitioner states that the goods in question contained in nine containers admittedly belong to the petitioner, on which custom duties along with interest has been duly paid. He clarifies that out of the 27 containers imported, the petitioner has paid duty and interest only on 9 containers.
He also states that respondent no.1 vide its letter dated 6 th July, 2020 had categorically communicated to respondent no.2 to postpone the auction of the subject consignment of goods for at least 60 days after recording that the "importer intends to clear the same" as the petitioner had paid duty with respect to nine containers therein. However, he points out that on Forty Third day of such communication, the respondent no.1 has purportedly withdrawn such letter and expedited the auction, without any notice to the petitioner.
Mr. Dayan Krishnan assures this Court that the ground rent/demurrage shall be paid to respondent no.2 after the said amount is determined and benefit is given of the letter dated 23 rd April, 2020 issued by the Central Board of Indirect Taxes and Customs.
Issue notice.
Mr.Amit Bansal, Advocate accepts notice on behalf of respondent no.1 and Ms.Sonia A.Menon, Advocate accepts notice on behalf of respondent no.3.
Issue notice to respondent no.2 by all modes of service, returnable for 14th September, 2020.
Till further orders, there shall be stay of auction scheduled st on 31 August, 2020 of the subject consignment of goods imported by the petitioner.
It is clarified that this order has been passed today at 1.30 P.M. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail."
Respondent No.2 - Container Corporation of India in its reply affidavit dated 08th September, 2020 had stated that petitioner's total dues for nine containers even after giving benefit of 102 days per container due to COVID-19 pandemic works out to Rs.2,03,76,240/- till 01st September, 2020.
On the last date of hearing i.e. 14th September, 2020, Mr. Dayan Krishnan, learned senior counsel for petitioner had sought time to place on record an undertaking by way of an affidavit.
In pursuance to the said order, Mr. Rajesh Kumar Goyal, Director of petitioner, has filed an undertaking by way of an affidavit. The relevant portion of the said affidavit reads as under:-
"4. That in accordance of the directions passed by the Hon'ble High Court during the course of hearing on 14 th September, 2020 we undertake to pay the amounts due to the Respondent No. 2 as per following schedule:
a) INR 50,94,060 being 25% of INR 2,03,76,240 - the amount determined in the Annexure R- 3 of the Counter Affidavit filed by the Respondent No. 2 will be paid within this week, i.e., on or before 19 September 2020.
b) INR 50,94,060 being 25% of the amount determined in the Annexure R-3 of the Counter Affidavit filed by the Respondent No. 2 will be paid during the next week, i.e., between 21 - 26 September 2020 at the time when Respondent 2 shall issue the Examination Job Order ("EJO"); and
c) The balance amount, if any, shall be paid within 2 (two) weeks of the communication of the final dues determined by Respondent No. 2 after extending the benefit of waiver, as per the Orders of this Hon'ble High Court.
5. That I understand the contents of this undertaking and shall be responsible for its correctness."
To obviate any future controversy, an authorized representative of the petitioner is directed to meet Terminal Manager, ICD- Tughlakabad, on 22nd September, 2020 and finalise the amount due and payable by the petitioner to the respondent for the said nine containers.
Till further orders, the petitioner shall make payment in accordance with the paragraphs 4 (a) and (b) of the affidavit dated 14th September, 2020.
List on 28th September, 2020.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J SANJEEV NARULA, J SEPTEMBER 18, 2020 sb