Calcutta High Court
Emami Biotech Ltd & Anr vs Union Of India & Ors on 30 April, 2009
Author: Soumitra Pal
Bench: Soumitra Pal
WP No. 371 of 2009
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
EMAMI BIOTECH LTD & ANR Plaintiff/Petitioner/Applicant
Versus
UNION OF INDIA & ORS Defendant/Respondent
For Plaintiff/Petitioner : MR.A.MITRA, ADVOCATE For Defendant/Respondent : MR.N.C.ROYCHOWDHURY,SR.ADV WITH MR.K.K.MAITY,ADV BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL Date : 30th April, 2009.
The Court : In the writ application the petitioner has prayed for a direction upon the respondents to allow conversion of the bill of entry submitted by the petitioner no.1 from home consumption into warehousing bill of entry. Prayers have also been made to cancel the assessment of duty made on the said bill of entry dated 17th March, 2009 and the assessment of duty thereon made by the respondents on 8th April, 2009 and to assess the bill of entry for warehousing of the said goods. Prayer is to issue licence under section 58 of the Customs Act, 1962 in respect of two warehouses of the petitioner no.1 on the basis of the applications dated 22nd January, 2009 and 28th January, 2009 2 which, as alleged, have been kept pending for the reasons best known to the authorities. Submission is, in the meantime, edible oil imported by the petitioner had arrived at the port of Haldia and part of the oil was discharged on 23rd March, 2009 and the balance was discharged on 24th March, 2009 but could not be stored in the warehouse for want of licence.
Submission has been made that duty had been reduced to nil on the edible oil imported and had licence been granted,the petitioner would have been benefited by storing the same in the two warehouses and could have availed of the exemptions granted by the authorities. It has been submitted on instruction that as the goods have arrived and are perishable in nature, the petitioner is ready to secure the entire duty assessed and directions may be issued for provisional assessment and release of the goods within a fortnight. Prayer has also been made to direct the authorities to dispose of the application for grant of licence within ten days.
Learned senior advocate appearing on behalf of the respondents submits that it is evident from the intimation dated 13th April, 2009 that the bill of entry has already been assessed to duty on 8th April, 2009. However, if duty is fully secured the authorities are ready to consider the matter regarding provisional release of the goods and in that event he has no objection if the bill of entry is converted from home consumption to warehousing. 3 Submission is that the application for grant of licence shall be disposed of very shortly.
Having heard the learned advocates for the parties and considering the submissions advanced, the writ petition is disposed of by granting liberty to the petitioner to apply for provisional release of the goods before the concerned customs authorities. If such application is filed and as it has been submitted that the petitioner shall secure the entire duty, the concerned respondent authority shall dispose of the application for provisional release for warehouse and shall substitute the bill of entry for home consumption under the bill of entry for warehousing in accordance with law within five days from the date of communication of this order in the event the petitioner secures the duty to the satisfaction of the customs authorities. So far as the provisional assessment is concerned, if application is filed, the same shall be disposed of by passing a reasoned order in accordance with law within a fortnight from the date of making such application. With regard to the application for grant of licence pursuant to the application on 22nd January, 2009 and 28th January, 2009 under section 58 of the Customs Act, 1962 in respect of two warehouses are concerned, the Assistant Commissioner of Customs (Import Bond Section), Kolkata, the respondent no.4 is directed to dispose of the same by passing a reasoned order to be 4 communicated to the petitioner within ten days after giving the petitioner an opportunity of hearing.
It is made clear that this order shall not prevent the customs authorities from adjudicating the matter in accordance with law irrespective of this order.
Since the writ petition is disposed of at the admission stage without calling for filing of affidavits, the allegations made in the petition are deemed not to have been admitted by the respondents.
No order as to costs.
All parties concerned are to act on a xerox signed copy of this order on the usual undertakings.
(SOUMITRA PAL, J.) ssaha AR(C.R.)