Madras High Court
M/S. J.J.Graphics vs The Commissioner Of Customs on 20 September, 2019
Equivalent citations: AIRONLINE 2019 MAD 1054
Author: K.Ravichandrabaabu
Bench: K.Ravichandrabaabu
W.P.No.8383, 8379 & 9482 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 20.09.2019
CORAM
THE HONOURNABLE MR.JUSTICE K.RAVICHANDRABAABU
W.P.Nos.8383, 8379 & 9482 of 2019
M/s. J.J.Graphics
No.4/57, Periya Thambi Street,
Choolai,Chennai - 600 112
rep. by its Proprietor P.Samson ...Petitioner in W.P.Nos.8383
& 8379/2019
M/s. Gee Kay Computers
B-7, Prabhat Kiran Buildings,
Rajendra Place,
New Delhi - 110 008
rep. by its Proprietor Mr.Ganesh ...Petitioner in W.P.No.9482/2019
Vs.
1. The Commissioner of Customs
Chennai II Commissionerate,
No.60, Rajaji Salai, Customs House,
Chennai - 600 001.
2. The Joint/Addl.Commissioner of Customs (Gr.5)
No.60, Rajaji Salai, Customs House,
Chennai - 600 001.
3. The Asst/Deputy Commissioner of Customs(Gr.5)
No.60, Rajaji Salai, Customs House,
Chennai - 600 001. ...Respondents in all the W.Ps.
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W.P.No.8383, 8379 & 9482 of 2019
Writ Petition No.8383/2019 is filed under Article 226 of the
Constitution of India to issue a Writ of Mandamus to direct the
respondents herein to assess and clear the goods under import, viz., 256
unit of Old & Used Digital Multifunction Print & Copying Machines,
covered under Bill of Entry No.2070942 dated 15.02.2019 upon the
payment of applicable duties of customs on the value as determined by
the Chartered Engineer vide its report dated 02.03.2019 vis-a-vis the
interim orders passed by the Division Bench of this Hon'ble Court in
W.P.Nos.15621 to 15623 of 2018 dated 13.02.2019.
Writ Petition No.8379/2019 is filed under Article 226 of the
Constitution of India to issue a Writ of Mandamus to direct the
respondent herein to assess and clear the goods under import, viz., 249
units of Old & Used Digital Multifunction Print & Copying Machines,
covered under Bill of Entry No.9572587 dated 09.01.2019 upon the
payment of applicable duties of customs on the value as determined by
the Chartered Engineer vide its report dated 22.01.2019 vis-a-vis the
interim orders passed by the Division Bench of this Hon'ble Court in
W.P.Nos.15621 to 15623 of 2018 dated 13.02.2019.
Writ Petition No.9482/2019 is filed under Article 226 of the
Constitution of India to issue a Writ of Mandamus to direct the
respondent herein to assess and clear the goods under import, viz., 658
units of Old & Used Digital Multifunction Print & Copying Machines,
covered under Bill of Entry No.8086203 dated 17.09.2018 upon the
payment of applicable duties of customs on the value as determined by
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W.P.No.8383, 8379 & 9482 of 2019
the Chartered Engineer vide its report dated 13.10.2018 vis-a-vis the
interim orders passed by the Division Bench of this Hon'ble Court in
W.P.Nos.15621 to 15623 of 2018 dated 13.02.2019.
For Petitioners : Mr.N.Viswanathan
For Respondents
in W.P.Nos.8383 & 8379/2019 : Mr.N.Senthilkumar,
Standing Counsel
For Respondents
in W.P.No.9482/2019 : Mr.A.P.Srinivas,
Standing Counsel
COMMON ORDER
It is submitted by the learned counsel for the petitioners that the issue involved in these cases is squarely covered by the interim order of Division Bench of this Court made in W.P.No.16126/2019 etc. dated 10.09.2019. He has also produced a copy of the said order.
2. Learned counsel appearing for the respondents is not disputing the said fact.
3. Arising out of the similar facts and circumstances, the Division 3/8 http://www.judis.nic.in W.P.No.8383, 8379 & 9482 of 2019 Bench has passed a common interim order in those cases and ultimately, observed at paragraph No.9 as follows:
"9. Factum of service on the petitioners, as regards rejection of authorization is disputed. Writ petitions for similar prayer have been entertained and interim orders issued. Therefore, without going into the aspect of suppression and consequently maintainability of the writ petitions, and having regard to the main prayer sought for, and the interim orders granted earlier, we deem it fit to order provisional release of goods on the same terms, as done in W.P.Nos.15621 to 15623 of 2018 dated 13.02.2019. Accordingly, we direct as follows:
(a) Applicable duty on the enhanced value, as determined by the Chartered Engineer, would come to around Rs.2 lakhs and above. Goods need not be detained for the disputed amount to be paid.
(b) Mr.AR.L.Sundaresan, learned counsel appearing for Mr.N.Viswanathan, learned counsel for the petitioners submitted that the disputed amount would be paid in cash, to the competent authority 4/8 http://www.judis.nic.in W.P.No.8383, 8379 & 9482 of 2019
(c) Petitioners are directed to pay duty applicable on the enhanced value, as determined by the Chartered Engineer. On payment of the same, goods detained in the Custom Fleet Stations, licensed by the Customs, be released. Till the date of release of goods, demurrage charges be waived. Other disputes raised in the writ petitions, would be decided."
4. It is seen that some of those writ petitions before the Division Bench are filed seeking for declaration to declare Para 2.31 of the Foreign Trade Policy (2015-2020) issued by the Director General of Foreign Trade as ultravires, unconstitutional and without jurisdiction insofar as it requires authorization for Import Clearance of Secondhand Digital Multifunction Print and Copying Machines.
5. It is seen that the above Writ Petitions are pending, however, by granting provisional release of the goods, so detained, by way of an interim measure. Since these writ petitions are filed only for provisional release of goods and in view of the fact that the Division Bench has granted such relief in those cases by way of interim order, subject to the 5/8 http://www.judis.nic.in W.P.No.8383, 8379 & 9482 of 2019 condition imposed as stated supra, these Writ Petitions are disposed of, as follows:
a) The petitioner in each writ petition shall pay the disputed amount in cash to the competent authority.
b) The petitioner is also directed to pay the duty applicable on the enhanced value as determined by the Chartered Engineer.
The goods detained by the respondents shall be released within a period of seven days from the date of payment. Till the date of release of goods, demurrage charges be waived.
No costs.
20.09.2019 Speaking/Non-speaking order Index:Yes/No vsi To
1. The Commissioner of Customs Chennai II Commissionerate, No.60, Rajaji Salai, Customs House, Chennai - 600 001.
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2. The Joint/Addl.Commissioner of Customs (Gr.5) No.60, Rajaji Salai, Customs House, Chennai - 600 001.
3. The Asst/Deputy Commissioner of Customs(Gr.5) No.60, Rajaji Salai, Customs House, Chennai - 600 001.
7/8http://www.judis.nic.in W.P.No.8383, 8379 & 9482 of 2019 K.RAVICHANDRABAABU,J.
vsi W.P.Nos.8383, 8379 & 9482 of 2019 30.09.2019 8/8 http://www.judis.nic.in