Madras High Court
The Commissioner Of Customs vs M/S. Anand Impex on 14 September, 2015
Author: T.S.Sivagnanam
Bench: Sanjay Kishan Kaul, T.S. Sivagnanam
In the High Court of Judicature at Madras
Dated: 14.09.2015
Coram:
The Honourable Mr. SANJAY KISHAN KAUL, Chief Justice
and
The Honourable Mr. Justice T.S. SIVAGNANAM
Writ Appeal Nos. 824 to 828, 846 to 853 and 864 to 872 of 2012
2276 to 2285 and 2315 to 2324 of 2013
Writ Appeal No. 824 of 2012:-
1. The Commissioner of Customs
(Seaport-Imports), Custom House
No.60, Rajaji Salai, Chennai-01.
2. The Additional Commissioner of Customs (Gr.5A)
Custom House
No.60, Rajaji Salai, Chennai-01.
3. The Assistant Commissioner of Customs (Gr.5A)
Custom House
No.60, Rajaji Salai, Chennai-01. .. Appellants
vs.
1. M/s. Anand Impex
507/31, Jessore Road, Debendra Nagar
Dum Dub, Kolkatta 700 074
rep. by its Propr. Shri.Tapan Kumar Saha
2. The Member Secretary
Tamil Nadu Pollution Control Board
Guindy, Chennai 600 002.
3. The Secretary
Government of India
Ministry of Environment and Forests
Paryavaran Bhavan, CGO Complex
Lodhi Road, New Delhi 110 003. .. Respondents
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PRAYER: Writ Appeal No. 824 of 2012 filed under Clause 15 of the Letters Patent, against the Common Order dated 27.02.2012 passed by the learned Single Judge, in Writ Petition No.21732 of 2011 on the file of this Court.
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For Appellants
in all writ appeals. : Mr. Sundareswaran, SPCCG
For R1 in W.A.Nos.824,
825 & 851/2012, 2276
to 2285 & 2315 to Mr. N. Viswanathan &
2324 of 2013 : Mr. S. Baskaran for R1
For R1 in W.A.Nos.826 to
828, 864 & 865 of 2012 : Mr. B. Sathish Sundar for R1
---
COMMON JUDGMENT
(Delivered by The Hon'ble The Chief Justice) We have heard the learned counsel for the parties.
2. It cannot be disputed by the learned counsel for the appellant/Department that the matter in issue is squarely covered by the judgment of a Division Bench of this Court in Commissioner of Customs, Tuticorin vs. City Office Equipment (2014 (302) ELT 212, which was decided on 14.03.2013. The submission of the learned counsel for the Department is that the said judgment has not correctly interpreted the judgments of the Hon'ble Supreme Court.
3. On our query as to whether any Special Leave Petition was preferred against the same, learned counsel states that a Special Leave Petition has been preferred, but has still not been numbered. This is the position 2= years after the judgment has been delivered!
4. We may also note that the learned counsel for the Department further seeks to rely upon the judgment of a Division Bench of this Court in Writ Appeal Nos. 2101 to 2103 of 2012 (DGFT vs. Nitin Traders), decided on 02.11.2012, which remanded the matter to the learned Single Judge, who disposed of the matters on 05.06.2013 (Shrishti Digital Solution v. Additional Commissioner of Customs, Chennai, reported in 2013 (298) ELT 197). On our query, it is stated that in respect of that judgment also, a writ appeal has been filed, but that is still at SR stage (i.e. unnumbered) for 2= years! All one can say, the Department is consistent in its actions and delays.
5. In the present appeals, we are concerned with the decision of the learned Single Judge, in terms whereof the goods have been released on payment of duty.
6. We have set out the aforesaid facts, though really speaking for disposal of the appeals, it is suffice to say that the matter being covered by the judgment of the Division Bench of this Court in Commissioner of Customs, Tuticorin vs. City Office Equipment (supra), these appeals are liable to be dismissed in terms of the said judgment. Ordered accordingly. No costs.
Index : yes/no [S.K.K., CJ] [T.S.S.,J.]
14th September, 2015.
ATR
To
1. The Commissioner of Customs
(Seaport-Imports), Custom House
No.60, Rajaji Salai, Chennai-01.
2. The Additional Commissioner of Customs (Gr.5A)
Custom House
No.60, Rajaji Salai, Chennai-01.
3. The Assistant Commissioner of Customs (Gr.5A)
Custom House
No.60, Rajaji Salai, Chennai-01.
4. The Member Secretary
Tamil Nadu Pollution Control Board
Guindy, Chennai 600 002.
5. The Secretary
Government of India
Ministry of Environment and Forests
Paryavaran Bhavan, CGO Complex
Lodhi Road, New Delhi 110 003.
THE HON'BLE THE CHIEF JUSTICE
and
T.S.SIVAGNANAM,J.
ATR
Writ Appeal Nos. 824 to 828, 846 to 853
and 864 to 872 of 2012, 2276 to 2285
and 2315 to 2324 of 2013
14.09.2015