Madras High Court
M/S.Mekins Industries Private Limited vs The Commissioner Of Customs on 18 November, 2024
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.26353 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.11.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.26353 of 2022
M/s.Mekins Industries Private Limited
Plot No.G-53/1, Sy.No.138, SIPCOT
Industrial Park, Vallam Vadagal Village
Sriperumbudur Taluk,
Kanchipuram District – 602 105,
Tamil Nadu
Represented by its Chief Accounts Officer
Shri V.Kadumbadi
....Petitioner
Vs
1. The Commissioner of Customs
Chennai -IV Commissionerae
Custom House,
No.60, Rajaji Salai
Chennai – 600 001.
2. The Additional commissioner of Customs
Chennai -IV Commissionerate
Custom House,
No.60, Rajaji Salai,
Chennai – 600 001.
3. The Assistant/Deputy
Commissioner of Customs
Chennai IV, Custom House,
No.60, Rajaji Salai,
Chennai – 600 001.
....Respondents
https://www.mhc.tn.gov.in/judis
________
Page 1 of 5
W.P.No.26353 of 2022
PRAYER: Writ Petition is filed under Article 226 of Constitution of India,
pleased to issue a Writ of Mandamus directing the respondents more
particularly the 3rd respondent to cancel the Shipping Bill Nos.5532871
dated 12.07.2019 and 6084963 dated 06.08.2019, which were admittedly
filed by unscrupulous persons.
For Petitioner : Mr.S.Krishnanandh
For Respondents : Mr.K.S.Ramasamy
Senior Standing Counsel
ORDER
This Writ Petition has been filed for a direction to the 3rd respondent to cancel the Shipping Bill Nos.5532871 dated 12.07.2019 and 6084963 dated 06.08.2019.
2. The case of the petitioner is that the petitioner's IE code has been misused and that unscrupulous exporters has used petitioner's IE code to export red sanders and that the petitioner was taken by surprise to find that the shipping bill was misused using petitioner's IE Code .
3. In the counter, it was stated in para (7) and para (13) as follows:
I submit that that The DRI Officers conducted investigation with various persons including the exporter and recorded statements. This is a case of attempted export of Red sanders logs which is a prohibited item. From the facts and https://www.mhc.tn.gov.in/judis ________ Page 2 of 5 W.P.No.26353 of 2022 documents available, it is clear that a well hatched plan was made to smuggle the Red Sanders. Show Cause Notice in F.No.DRI/CZU/VIII/48/ENQ 01/INT/2019 dated 05.02.2020 was issued to various notices involved in the alleged attempt / export of prohibited red sanders. The investigation having revealed that the Petitioner had no role to play in respect of the same, they were not made part of the SCN, nor a copy of the SCN marked to them.
I submit that the petitioner's apprehension is far sighted and does not show the reality. It is only the fear of the petitioner that the Reserve Bank of India would question them for non-receipt of export proceeds. Further, it is submitted that the question of realizing the remittance would arise only if the consignment had been exported. In this case, the subject consignment had not been exported and the same has been confiscated and hence the question of realization of export proceeds would not arise. However, if the Shipping bill still appears outstanding in EDPMS, and if requested by the petitioner, the department can write to the Additional Director (DG System and Data Management) to cancel both the Shipping Bills in EDPMS.
4. In view of the above, there is an admission by the respondent that, petitioner had no role to play in respect of the show cause notice in F.No.DRI/CZU/VIII/48/ENQ 01/NT/2019 dated 05.02.2020 which has been culminated in order-in-original No.86890 of 2021 dated 30.11.2021. https://www.mhc.tn.gov.in/judis ________ Page 3 of 5 W.P.No.26353 of 2022 Petitioner has made out the case. Since the datas are electronically uploaded in the portal, this Court directs to the respondent to delete the name of the petitioner and the IE code from the shipping bills within a period of three months from he date of receipt of copy of the order and to proceed against the others who has been named in the Order-in-Original No.86890 of 2021 in accordance with law.
5. Accordingly, this Writ Petition is allowed. No costs.
18.11.2024 Index :Yes/No Neutral Citation : Yes Speaking order : Yes Sma https://www.mhc.tn.gov.in/judis ________ Page 4 of 5 W.P.No.26353 of 2022 C.SARAVANAN, J Sma To
1. The Commissioner of Customs Chennai -IV Commissionerae Custom House, No.60, Rajaji Salai Chennai – 600 001.
2. The Additional commissioner of Customs Chennai -IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai – 600 001.
3. The Assistant/Deputy Commissioner of Customs Chennai IV, Custom House, No.60, Rajaji Salai, Chennai – 600 001.
W.P.No.26353 of 202218.11.2024 https://www.mhc.tn.gov.in/judis ________ Page 5 of 5