Kerala High Court
R Krishnanprasad vs Commissioner Of Customs on 28 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.17940/2024 1/7 Order Date : 28-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
WP(C) NO. 17940 OF 2024
PETITIONER:
R KRISHNANPRASAD, AGED 65 YEARS, S/O. RAMDAS, PROPRIETOR OF KARTHIKA
TRADERS, 55/517, VILAKKANAMKODE HOUSE, PATTENCHERRY, PALAKKAD,
KERALA, PIN-678532
RESPONDENTS:
1. COMMISSIONER OF CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
CUSTOM HOUSE, INDIRA GANDHI ROAD, WILLINGDON ISLAND, COCHIN,
PIN-682009
2. THE ASSISTANT COMMISSIONER OF CUSTOMS (APPG.), DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, CUSTOM HOUSE, INDIRA GANDHI ROAD,
WILLINGDON ISLAND, COCHIN , PIN - 682009
3. CENTRAL FERTILIZER QUALITY CONTROL AND TRAINING INSTITUTE, N.H.IV,
FARIDABAD, HARYANA, PIN-121001
4. BUREAU OF INDIAN STANDARDS, REPRESENTED BY DIRECTOR GENERAL, BAHADUR
SHAH ZAFAR MARG, NEW DELHI, DELHI, PIN - 110002
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to pass an interim order directing the Respondents to permit the
Petitioner to provisionally clear the goods covered by Ext. P-4 Bills of
Entry, pending consideration and disposal of this Writ Petition.
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
21.05.2024 and upon hearing the arguments of M/S ASWIN GOPAKUMAR, ANWIN
GOPAKUMAR, ADITYA VENUGOPALAN, SARANYA BABU, MAHESH CHANDRAN, ANGITA T.
MENON & ABHISHEK S. Advocates for the petitioner, SRI.P.G.
JAYASHANKAR,Advocate for R1 & R2 and of MANOJ RAMASWAMY, STANDING COUNSEL
for R4, the court passed the following:
WP(C) No.17940/2024 2/7 Order Date : 28-05-2024
MURALI PURUSHOTHAMAN, J.
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W.P (C) No.17940 of 2024
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Dated this the 28th day of May, 2024
O R D E R
The petitioner had earlier approached this Court by filing W.P.(C) No.5844 of 2024 seeking provisional release of consignment of Technical Grade Urea imported by him that was found not adhering to the Biuret content as per IS 1781: 1975, RA 20121. The learned Single Judge dismissed the writ petition as not maintainable holding that, whether the petitioner's product is Technical Urea or Fertilizer Grade Urea is a question of fact and the Court has no expertise to hold that the Chemical Examiner's report relied upon by the Customs authorities is incorrect. In writ appeal, W.A. WP(C) No.17940/2024 3/7 Order Date : 28-05-2024 WP(C) NO. 17940 OF 2024 : 2 : No. 316 of 2024, the Division Bench of this Court considering the request of the petitioner for direction to the Customs Authority to forward a sample of the imported consignment for testing at referral laboratory, issued the following directions vide Ext.P9 judgment:-
"1. The impugned judgment of the learned Single Judge is not interfered with.
2. The respondents shall jointly with the appellant, draw samples from the consignment of the Urea imported by the appellant which is the subject matter of these proceedings and after giving one sample to the appellant, send the other samples to the referral laboratory namely, Central Fertilizer Quality Control Unit, Faridabad for analysis and for a test report on the Biuret content in the said sample; as to whether or not it conforms to the specifications for technical grade Urea as per IS 1781: 1975, RA 2021.
3. The referral laboratory namely Central WP(C) No.17940/2024 4/7 Order Date : 28-05-2024 WP(C) NO. 17940 OF 2024 : 3 : Fertilizer Quality Control Unit, Faridabad, shall ensure that the analysis of the sample is done expeditiously and that the report thereof reaches the Kochi Customs Authority within a month from the date of receipt of the sample at the said laboratory.
4. The assessment of the Bill of Entry to customs duty shall be completed based on the report obtained from the referral laboratory aforesaid."
2. It is submitted by the learned counsel on both sides that, the Central Fertilized Quality Control and Training Institute, the 3rd respondent herein has not yet submitted the report as directed by the Division Bench in Ext.P9 judgment.
3. Sri. Aswin Gopakumar, the learned counsel for the petitioner, submits that the storage life of the consignment is six months from the date of package and will expire shortly. The present writ petition is filed for WP(C) No.17940/2024 5/7 Order Date : 28-05-2024 WP(C) NO. 17940 OF 2024 : 4 : direction to the respondents to forthwith complete all procedures and formalities to clear the goods covered by Ext.P4 Bills of Entry. Since the report of the 3 rd respondent is not so far obtained, the petitioner apprehends delay in final adjudication. Since the storage life of the consignment will expire shortly, it is submitted that he will suffer irreparable loss and injury. Therefore, he prays for provisional release of the goods covered by Ext.P4 Bills of Entry.
4. Sri. P.G. Jayasankar, the learned Standing Counsel for respondents 1 and 2 submits that the adjudication can be expedited. However, the report of the 3rd respondent may be necessary for adjudication.
5. Since it is submitted by the learned Counsel for the petitioner that the storage life of the consignment is six months from the date of package and the report of WP(C) No.17940/2024 6/7 Order Date : 28-05-2024 WP(C) NO. 17940 OF 2024 : 5 : the 3rd respondent as directed by the Division Bench is not yet submitted, it will be appropriate to direct the 2 nd respondent to consider the request of the petitioner for provisional release of the goods covered by Ext.P4 Bills of Entry, expeditiously.
The petitioner shall make a formal request in this regard on or before 29.05.2024, with all relevant materials. The 2nd respondent shall consider the said request in accordance with law, after hearing the petitioner and pass an order, as expeditiously as possible, at any rate, on or before 03.06.2024.
Post on 05.06.2024.
Sd/-
MURALI PURUSHOTHAMAN JUDGE SRJ H/O WP(C) No.17940/2024 7/7 Order Date : 28-05-2024 APPENDIX OF WP(C) 17940/2024 Exhibit P1 A TRUE COPY OF THE PURCHASE ORDER DATED 31.01.2024 RELEASED TO THE PETITIONER BY KERALA CO-OPERATIVE MILK MARKETING FEDERATION LIMITED Exhibit P2 TRUE COPIES OF THE INVOICES, PACKING LISTS AND CERTIFICATES OF ANALYSIS DATED 11.12.2023 ISSUED BY THE FOREIGN SELLER Exhibit P3 TRUE COPY OF THE COMBINED TRANSPORT BILLS OF LADING DATED 25.12.2023 ISSUED BY THE SHIPPING LINE Exhibit P4 TRUE COPIES OF THE BILLS OF ENTRY FOR HOME CONSUMPTION DATED 30.12.2023 FILED BY THE PETITIONER UNDER SECTION 46 OF THE CUSTOMS ACT Exhibit P5 TEST REPORT DRAWN UP BY THE CUSTOM HOUSE LABORATORY DATED 24.01.2024 Exhibit P6 TRUE COPY OF THE OFFICE NOTE DATED 30.01.2024 ISSUED BY THE APPRAISER Exhibit P7 A TRUE COPY OF THE STATEMENT DATED 26.02.2024 FILED FOR THE RESPONDENTS IN W.P(C) NO.5844/2024 Exhibit P8 TRUE COPIES OF THE JUDGMENTS IN W.P(C) NO.5844/2024 Exhibit P9 TRUE COPY OF THE JUDGMENT IN W.A NO.316/2024 Exhibit P10 THE TEST REPORT DATED 06.04.2024 ISSUED BY THE LABORATORY WITH RESPECT TO THE SAMPLE GIVEN TO THE PETITIONER Exhibit P11 TRUE COPY OF THE PENALTY ORDER DATED 06.05.2024 ISSUED TO THE PETITIONER BY THE KARNATAKA MILK FEDERATION FOR NON-SUPPLY OF TECHNICAL GRADE UREA Exhibit P12 TRUE COPY OF THE PENALTY ORDERS DATED 06.05.2024 ISSUED TO THE PETITIONER BY THE KARNATAKA MILK FEDERATION FOR NON-SUPPLY OF TECHNICAL GRADE UREA Exhibit P13 , THE NOTICE DATED 24.04.2024 ISSUED TO THE PETITIONER BY THE CONTAINER FREIGHT STATION FOR IMMEDIATE CLEARANCE OF THE GOODS Exhibit P14 TRUE COPY OF THE LATEST PURCHASE ORDERS DATED 15.03.2024 AND 30.03.2024 ISSUED TO THE PETITIONER BY THE KERALA CO-OPERATIVE MILK MARKETING FEDERATION LIMITED Exhibit P15 TRUE COPY LABORATORY TEST REPORT DATED 21.01.2024 ISSUED BY THE KARNATAKA MILK FEDERATION