Krishna Shipping And Allied Services vs Commissioner Of Customs on 16 December, 2022

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Gujarat High Court

Krishna Shipping And Allied Services vs Commissioner Of Customs on 16 December, 2022

Bench: Sonia Gokani

     C/SCA/23177/2022                                 ORDER DATED: 16/12/2022




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
             R/SPECIAL CIVIL APPLICATION NO. 23177 of 2022
==========================================================
                 KRISHNA SHIPPING AND ALLIED SERVICES
                                Versus
                      COMMISSIONER OF CUSTOMS
==========================================================
Appearance:
LD.SR.ADV.MR.ANSHIN DESAI WITH MR.NANDISH H THACKAR(7008) for
the Petitioner(s) No. 1
NOTICE SERVED for the Respondent(s) No. 1,2,3,4
MR PRIYANK LODHA for the Respondent(s) No. 1,2,3,4
==========================================================
 CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
       and
       HONOURABLE MRS. JUSTICE MAUNA M. BHATT
                     Date : 16/12/2022
                      ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. The petitioner by present petition under Article 226 of the Constitution of India challenges the action of the respondent to illegally detained the consignment of the petitioner of dry dates imported vide Home Consumption Bill of Entry No.1009007 dated 20.06.2022 as well as DTA Bill of Entry No.2007171 dated 23.06.2022 vide Detention Memo dated 26.07.2022 issued by the respondent No.3 averredly without the authority of law.

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C/SCA/23177/2022 ORDER DATED: 16/12/2022

2. This Court issued the notice on 23.11.2022 and passed the following order:

"1. The petitioner challenges the action of the respondent to illegally detain the consignment of Dry Dates imported vide Home Consumption Bill of Entry No.1009007 dated 20.06.2022 as well as the DTA Bill Entry No.2007171 dated 23.06.2022 vide Detention Memo dated 26.07.2022 issued by the respondent No.3 without following the procedure with the following prayers:

"7...

(A1) that the search carried out by the respondents on 26.07.2022 be held illegal and without any authority of law;

(A2) quash and set aside the Detention Memo dated 26.07.2022 Annexure-A issued by the Respondent No.3 in so far as the same pertains to the Petitioner;

(A3) direct the Respondents and/or its concerned officers to pay/refund detention/demmurage/shipping charges paid by the Petitioner In the Alternative Direct the Respondent No.1 authority to waive the detention/demurrage/shipping charges payable by the Petitioner.

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C/SCA/23177/2022 ORDER DATED: 16/12/2022 (B) During the pendency and final disposal of this petition,

(i) stay the implementation, operation and execution of the impugned Detention Memo dated 26.07.2022 at Annexure-A hereto issued by Respondent No.3 in so far as the same pertains to the Petitioner and unconditionally release the consignment imported under Home Consumption Bill of Entry No.1009007 dated 20.06.2022 as well as DTA Bill of Entry No.2007171 dated 24.06.2022 by the Petitioner;

In the Alternative

(ii) stay the implementation, operation and execution of the impugned communication dated 26.07.2022 at Annexure-A hereto issued by Respondent No.3, in so far as the same pertains to the Petitioner and provisionally release the consignment imported under Home Consumption Bill of Entry No.1009007 dated 20.06.2022 by the Petitioner;

          (D)      Award cost of this petition.


          (E)      Pass such other and further orders as may be

deemed just and expedient, in facts of the present case, in favour of the Petitioners."

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C/SCA/23177/2022 ORDER DATED: 16/12/2022

2. We have heard the learned senior advocate, Mr.Anshin Desai assisted by the learned advocate, Mr.Nandish Thackar, who has drawn our attention to the fact that till date no reason is given as to why this detention has come. He has also further urged that it is not a case where they have not paid the basic duty. He has already paid Rs.1,82,242/- for both the consignments in question. He has made a grievance that there is no notice nor any other document furnished by the respondent and only after the payment made that such detention has taken place.

3. Issue Notice, returnable on 02.12.2022.

4. Over and above the regular mode of service, direct service is permitted through e-mode on official email id."

3. Today, learned senior standing counsel, Mr.Priyank Lodha appears for respondents has also produced the communication dated 15.12.2022, which is as follow:

"2. In this regard it is to submit that recently there have been many instances of evasion of Customs duty by showing imports of dry dates from Pakistan as imports from other countries and several cases have been booked by Customs/DRI formations. This office has already booked a case of evasion of Customs duty to the tune of Rs 137 crores by M/s Aditya Page 4 of 6 Downloaded on : Sat Dec 24 03:54:32 IST 2022 C/SCA/23177/2022 ORDER DATED: 16/12/2022 Exports where Shri Pankaj Thakkar, partner of petitioner firm was allegedly involved. Accordingly based on suspicion, the subject consignments was also covered in the investigation and were detained.

3. The enquiry wrt M/s Aditya Exports is still ongoing in which Shri Pankaj Thakkar appears to be a key person orchestrating duty evasion of Rs 137 crores by way of diversion of duty free import goods viz. Areca Nut, White/Black Pepper. Meanwhile, the enquiry with respect to subject consignment has been done. The petitioner has submitted required documents only on 14.12.2022 based on which it appears that the Country of Origin certificate for the said consignment is genuine. No other evidence is available for continued detention of said goods. Hence DRI has no objection to release of detained goods subject to decision by the Court.

It is requested that the Hon'ble High Court may be apprised about this progress. This issue with the approval of ADG,DRI,AZU."

4. We have heard the learned senior advocate, Mr.Anshin Desai assisted by the learned advocate, Mr.N.H.Thackar.

5. Considering the fact that the respondent No.3 has no objection to the Page 5 of 6 Downloaded on : Sat Dec 24 03:54:32 IST 2022 C/SCA/23177/2022 ORDER DATED: 16/12/2022 release of the detained goods subject to the decision of this Court, in wake of the the Country of Origin Certificate of the consignment being genuine, the respondent No.3 has not found it necessary for any further evidence to be adduced for continuing this detention. In wake of that there will be no requirement for the Court to further adjudicate upon any of these aspects. This petition, is, therefore, disposed of as having become infructuous.

6. Over and above the regular mode of service, direct service through e-mode on official email address is also permitted.

(SONIA GOKANI, J) (MAUNA M. BHATT,J) M.M.MIRZA Page 6 of 6 Downloaded on : Sat Dec 24 03:54:32 IST 2022

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