Calcutta High Court
Proprietor Of M/S. Blue Moon Fragrances vs Commissioner Of Customs (Airport & ... on 20 August, 2015
Author: Biswanath Somadder
Bench: Biswanath Somadder
ORDER SHEET
W.P. No. 618 of 2015
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
PAKKER MD. ISMAIL,
PROPRIETOR OF M/S. BLUE MOON FRAGRANCES
Versus
COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION),
KOLKATA & ANR.
BEFORE:
The Hon'ble JUSTICE BISWANATH SOMADDER
Date: 20th August, 2015.
Appearance:
Mr. N.K. Chowdhury, Adv.
Mr. Arijit Chakrabarti, Adv.
Mr. Debaditya, Banerjee, Adv.
... for the petitioner
Mr. S.B. Saraf, Adv.
Mr. K.K. Maiti, Adv.
... for the respondents
The Court: Let the affidavit of service filed in Court today be taken on record.
Having heard the learned advocates for the parties and upon perusing the instant application, it appears that the issue sought to be raised in the writ petition is with regard to certain air consignments which are being imported from time to time by the petitioner. According to the petitioner, these consignments are under a single classification and are in the nature of fragrances, being imported from France. According to the petitioner, he is importing similar consignments from France since the year 2000 and all consignments so imported were assessed and cleared by the concerned Air Customs authorities without any dispute till February 2015. Thereafter, problems started when the concerned Air 2 Customs authorities refused to clear the imported consignments without ascertaining any reasons whatsoever. The matter was referred to the SIB for verification of the goods and/or its declarations and finally, the Deputy Commissioner of Customs, Air Cargo Complex at Kolkata Air Port, intimated the petitioner that in respect of the Bill of Entry dated 4th April, 2015 and subsequent Bills of Entry filed by the petitioner, samples were to be drawn in duplicate and sent for test and goods were to be released on payment of the applicable duty along with the PD Test Bond and furnishing of Bank Guarantee, twice the amount of differential duty. Consequently, clearance of such consignments has been effected provisionally, with the petitioner furnishing Bank Guarantees to the satisfaction of the concerned Customs authority.
It is now prayed on behalf of the petitioner that a final assessment may be made in respect of the Bill of Entry dated 4th April, 2015, which was provisionally assessed and released upon submission of Bank Guarantee and PD Test Bond.
In the facts and circumstances of the instant case, as stated above, it is not in dispute that the petitioner is a regular importer of a certain type of consignment from France. As a regular importer, the petitioner is entitled to an early final assessment of the consignment as described in the Bill of Entry dated 4th April, 2015 which was provisionally assessed prior to its clearance.
The writ petition is, therefore, disposed of with a direction upon the concerned Customs authority to ensure that the said Bill of Entry dated 4th April, 2015 is finally assessed as expeditiously as possible, preferably within a period of four weeks, but not later than six weeks from the date of communication of a photostat certified copy of this order.
3
Urgent photostat certified copies of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities.
(BISWANATH SOMADDER, J.) sg2