Madras High Court
M/S. Alam Impex vs The Assistant Commissioner Of Customs ... on 21 August, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 21.08.2017 Coram The Hon'ble Mr.Justice T.S.Sivagnanam Writ Petition No.20729 of 2017 M/s. Alam Impex, No. 89/45, Marina Towers, 4th Floor, Thambu Chetty Street, Chennai - 600 001, rep. by its Partner, V.Arun Babu. ...Petitioner Vs. 1. The Assistant Commissioner of Customs (Gr.7H), No.60, Rajaji Salai, Customs House, Chennai - 600 001. 2. The Assistant/Additional Director, Directorate of Revenue Intelligence, G.N. Chetty Road, T.Nagar, Chennai - 600 017. 3. The Senior Intelligence Officer, Directorate of Revenue Intelligence, G.N. Chetty Road, T.Nagar, Chennai - 600 017. ...Respondents Writ Petition, filed under Article 226 of the Constitution of India, for issuance of Writ of Mandamus, directing the respondents to provisionally release the goods, covered by Bill of Entry No.9670811, dated 12.05.2017, under Section 110 A of the Customs Act, read with Customs ( Provisional Duty Assessment Regulations) 1963, pending adjudication. For Petitioner : Mr. S. Baskaran For Respondent-1 : Mr. Umesh Rao Senior Standing Counsel For Respondents 2 &3 : Mr. V.Sundareswaran Senior Standing Counsel O R D E R
Heard Mr. S. Baskaran, the learned counsel appearing for the petitioner, Mr. Umesh Rao, learned Senior Standing Counsel for the first respondent and Mr. V.Sundareswaran, the learned Senior Standing Counsel for second and third respondent/Directorate of Revenue Intelligence. With consent, the Writ Petition is taken up for final disposal.
2. The petitioner has filed this Writ Petition, praying for issuance of a Writ of Mandamus to direct the respondents to provisionally release the goods, covered by Bill of Entry No.9670811, dated 12.05.2017, under Section 110 A of the Customs Act, read with Customs ( Provisional Duty Assessment Regulations) 1963, pending adjudication.
3. The Directorate of Revenue Intelligence (DRI) has filed a counter affidavit, inter alia stating that the petitioner had misdeclared the cargo with an intention to evade customs duty. It is further stated that, several thousands of watches were declared in the Bill of Entry as 'unbranded', but were found to bear reputed brand names, which are suspected to be counterfeit, and they are being investigated by the DRI. Further, 18 cartons, containing over 7000 undeclared mobile phone batteries, which are smuggled in contravention of the Customs Act and the Electronic goods (Requirement of Compulsory Registration) order, 2012 were found. Further, a large quantity of undeclared USB cables were also found on examination. Further, it is stated that the importer has used the import/export code of different person. With regard to whether the watches were branded or unbranded, report has been sought for by DRI from Expert, and the report is awaited
4. Considering the stand taken by the DRI in the counter affidavit, there will be a direction to the respondents to consider the petitioner's representation/application, dated 29.07.2017, for provisional release of the goods on receipt of the report from the Expert and pass orders on merits and in accordance with law, within a period of 10 days from the date of receipt of the Expert report.
5. With the above direction, the Writ Petition is disposed of. No costs.
21.08.2017 sd Index : yes/no Note to Office : Issue order copy on 30.08.2017 To
1. The Assistant Commissioner of Customs (Gr.7H), No.60, Rajaji Salai, Customs House, Chennai - 600 001.
2. The Assistant/Additional Director, Directorate of Revenue Intelligence, G.N. Chetty Road, T.Nagar, Chennai - 600 017.
3. The Senior Intelligence Officer, Directorate of Revenue Intelligence, G.N. Chetty Road, T.Nagar, Chennai - 600 017.
T.S.Sivagnanam, J.
sd Writ Petition No.20729 of 2017 21.08.2017