Kerala High Court
M/S.Shivam International vs Commissioner Of Customs
Author: A. Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
WEDNESDAY, THE 24TH DAY OF SEPTEMBER 2014/2ND ASWINA, 1936
WP(C).No. 24312 of 2014 (L)
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PETITIONER(S):
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M/S.SHIVAM INTERNATIONAL,
BASANTA BIHAR, NEAR KRISHI UPAJ, MANDI BACKSIDE GATE,
RAJASTAN SIKAR - 332 001,
REPRSENTED BY ITS PROPRIETOR SHRI.GAUTAM SHARMA.
BY ADVS.SRI.P.A.AUGUSTIAN
SRI.M.A.BABY
RESPONDENT(S):
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1. COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, WILLINGTON ISLAND, KOCHI- 682 009.
2. COMMISSIONER OF CUSTOMS (APPEALS),
CUSTOM HOUSE, WILLINGTON ISLAND, KOCHI - 682 009.
BY ADV. SRI.JOHN VARGHESE,SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24-09-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 24312 of 2014 (L)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1: TRUE COPY OF THE FINAL ORDER DATED 27/6/2011 REPORTED IN 2012(286)
ELT 545 (TRI BANG)
P2: TRUE COPY OF THE FINAL ORDER DATED 21/3/2011 REPORTED IN 2013(293)
ELT 243(TRI DEL)
P3: TRUE COPY OF THE LETTER DATED 24/5/2013 ISSUED BY MINISTRY OF
ENVIRONMENT AND FOREST
P4: TRUE COPY OF THE ORDER-IN-ORIGINAL NO.29/2014 DATED 5/9/2014, ISSUED
BY THE JOINT COMMISSIONER OF CUSTOMS, COCHIN.
P5: TRUE COPY OF THE ORDER-IN-ORIGINAL NO.43/2014 DATED 4/8/2014.
P6: TRUE COPY OF LETTER DATED 12/9/2014.
P7: TRUE COPY OF TR 6 CHALLAN DATED 16/9/2014.
RESPONDENT(S)' EXHIBITS
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NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
A. MUHAMED MUSTAQUE, J.
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W.P.(C) No.24312 OF 2014
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Dated this the 24th day of September, 2014
JUDGMENT
The petitioner has approached this court on account of delay in considering the appeal filed by him against an order passed by the Joint Commissioner of Customs in Ext.P4. Pending appeal, the petitioner wants to release the goods imported by him. In Ext.P4, the following order has been passed:
"The value declared in the B/E. No.6271913 dtd. 30.7.2014 is rejected under Rule 12 of Customs Valuation (Determination of value of Imported Goods) Rules, 2007 and the same is re-determined as Rs.23,71,355/- in terms of Rule 9 of Customs Valuation (Determination of value of Imported Goods) Rules, 2007 and Customs duty shall be determined accordingly.
I order confiscation of the consignment of old and used Multi-function Devices imported by M/s. Shivam International, vide B/E. No.6271913 dtd. 30.07.2014 under Section 111(d) of Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992. The importer is given the option to redeem the goods on payment of Fine of Rs.12,00,000/- (Rupees Twelve Lakhs Only), under Section 125 of the Customs Act, 1962 I impose a penalty of Rs.5,00,000/- (Rupees Five Lakhs only) on M/s. Shivam International, Basant Bihar, Near Krishi Upaj Mandi Backside Gate, Sikar, Rajasthan - 332 001 under Section 112(a) Customs Act, 1962."
2. The petitioner in this writ petition, seeks to release the goods imported on payment of customs duty as applicable. The Standing Counsel for Customs submits that the goods imported can be released providing Bank Guarantee for the entire redumption W.P.(C) No.24312 OF 2014 2 and personal penalty amount and payment of full Duty.
3. In the facts and circumstances of the case, the goods imported under B/E. No.6271913 dated 30.7.2014 shall be released to the petitioner on payment of Customs Duty in cash and on furnishing Bank Guarantee for redumption of fine and also for personal penalty. Needful shall be done on furnishing Bank Guarantee and payment of fine forthwith.
The writ petition is disposed of as above.
Sd/-
A. MUHAMED MUSTAQUE, JUDGE //true copy// P.S. to Judge St/-