Kerala High Court
M/S. Kairali Granites vs The Deputy Commissioner Of Customs ... on 14 January, 2017
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 3RD DAY OF NOVEMBER 2017/12TH KARTHIKA, 1939
WP(C).No. 33228 of 2017 (C)
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PETITIONER(S):
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M/S. KAIRALI GRANITES,
N.H. BYE PASS, VYTILLA, KOCHI,
REPRESENTED BY ITS PROPRIETOR,
MR.V.R. NARAYANAN EMBRAN.
BY SRI.K.SRIKUMAR, SENIOR ADVOCATE.
ADVS. SRI.K.MANOJ CHANDRAN
SRI.P.R.AJITHKUMAR
SRI.P.V.THOMAS
SRI.S.A.MANSOOR (PATTANAM)
RESPONDENT(S):
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1. THE DEPUTY COMMISSIONER OF CUSTOMS [IMPORT],
CUSTOMS HOUSE, WILLINGTON ISLAND,
KOCHI-682 009.
2. THE COMMISSIONER OF CUSTOMS (IMPORT),
CUSTOMS HOUSE, WILLINGTON ISLAND,
KOCHI-682 009.
BY SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC.
SRI.SREELAL N. WARRIER, SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03-11-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 33228 of 2017 (C)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT .P1 TRUE COPY OF THE INVOICE NO.OS 161-DATED 14-01-2017.
EXT.P1(A) TRUE COPY OF THE PACKING LIST DATED 14.01.2017.
EXT.P-2 TRUE COPY OF THE BANK GUARANTEE NO.5/17-18 DATED 01.03.2017.
EXT.P-3 TRUE COPY OF THE PROVISIONAL ORDER/BILL OF ENTRY
DATED 04.03.2017.
EXT.P-4 TRUE COPY OF THE RELEVANT PAGE CONTAINING THE HS CODE OF
GLASS MATERIALS IN THE CENTRAL EXCISE TARIFF.
EXT.P-5 TRUE COPY OF THE CERTIFICATE DATED 21.03.2017.
EXT.P-6 TRUE COPY OF THE LETTER DATED 05.04.2017.
EXT.P-6(A) TRUE COPY OF THE LETTER DATED 02.05.2017.
EXT.P7 TRUE COPY OF THE LETTER DATED 19.05.2017.
EXT.P-7(A) TRUE COPY OF THE REPLY DATED 29.06.2017.
EXT.P-8 TRUE COPY OF THE INVOICE NO.OS 1707-09 DATED 12.09.2017.
EXT.P-8(A) TRUE COPY OF THE BILL OF LADING.
EXT.P-9 TRUE COPY OF THE EMAIL COMMUNICATION OF THE SHIPPING
AGENT DATED 31/10/2017.
EXT.P-10 TRUE COPY OF THE BILL OF ENTRY NO.3768278 DATED 27/10/2017.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S. TO JUDGE
rs.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.33228 Of 2017
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Dated this the 3rd day of November, 2017
JUDGMENT
The petitioner, who is stated to be a proprietor of a unit that is engaged in the import of marble and granite slabs, is aggrieved by the delay occasioned by the respondents in finalising a provisional assessment done in respect of a consignment of super nano glass slabs imported by the petitioner from China. It is the case of the petitioner that the duty payable in respect of the said item is 10%, as according to the petitioner the goods fall for classification under HS Code No.7016 of the Customs Tariff. Apparently, the respondents refused to accept the classification suggested by the petitioner and they were of the view that the goods merited classification under Chapter heading 7016 as glass material. It is stated that consequent to a provisional assessment done in respect of a previous import, and while awaiting the results of a chemical examination proposed to be done in a laboratory in Calcutta, the respondents are insisting on a bank guarantee for the alleged differential duties even in respect of subsequent consignments of the same product. The apprehension of the W.P.(C).No.33228 Of 2017 2 petitioner is that the provisional assessment in respect of the past consignment will now be prolonged indefinitely forcing the petitioner to furnish bank guarantee for a similar demand of differential duties in respect of future consignment also.
2. I have heard the learned Senior counsel appearing for the petitioner and also the learned Standing counsel for the respondents.
3. The learned Standing counsel would submit, on instructions, that the provisional assessment in respect of the earlier consignment can be finalised within a period of one month from today after getting the test report from Calcutta.
4. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the said submission, I dispose the writ petition with a direction to the respondents to finalise the provisional assessment done in Ext.P3, in relation to the imports effected by the petitioner of a consignment of super nano glass slabs from China, within one month from the date of receipt of a copy of this judgment. It is W.P.(C).No.33228 Of 2017 3 made clear that the said final assessment shall form the basis for demand of duty in respect of subsequent consignments of the same item imported by the petitioner.
The writ petition is disposed as above.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/03.11.17