IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 7TH APRIL 2011 / 17TH CHAITHRA 1933 WP(C).No. 10556 of 2011(T) --------------------------------- PETITIONER(S): ------------------- M/S. ATLANTIC CORPORATION, 121, GROHITAM BUILDING, A.P.M.C. MARKET-1, PHASE-II, SECTOR-19, VASHI NAVI MUMBAI-400703, REPRESENTED BY ITS PROPRIETOR FOROOQ SHABBIR NOORANI. BY ADVS. SRI.P.RADHAKRISHNAN (1) SRI.MADHU RADHAKRISHNAN RESPONDENT(S): --------------------- 1. THE COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, WELLINGTOM ISLAND,KOCHI - 682 009. 2. THE ASSITANT COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, WELLINGTOM ISLAND, KOCHI - 682 009. R1 &2 BY ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 10556 of 2011 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 7th day of April , 2011 JUDGMENT The petitioner has approached this Court with the following prayers : (a) Issue a writ of mandamus directing the 2nd respondent to assess provisional duty as per the Customs (Provisional Duty Assessment) Regulation, 1963 and clear the consignments of imported betel nuts under Exts. P1 and P2 without delay. (b) Issue such other writ, order or direction as this Hon'ble Court deem fit and proper in the circumstances of the case. (c) Award the costs of the proceedings. 2. The learned counsel for the petitioner submits that, in a similar matter, this Court passed Ext. P7 judgment, following Ext.P5 judgment passed by a Division Bench and the said course may be pursued in this matter as well. 3. Heard the learned standing counsel appearing for the respondents as well. In the said circumstances, the Writ Petition is disposed of, directing the petitioner to produce the relevant documents in respect of Ext. P2 bills of entry within one week, on which event, the goods shall be released as ordered in paragraphs Nos. 8 and 9 of Ext. P5 judgment W.P. (C) No. 10556 of 2011 : 2 : dated 6.12.2010 (W.A. Nos. 2050 of 2010 and connected cases). In so far as Ext. P1 is concerned, it is directed that, once notice under Rule 12 (1) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is issued by the Department, petitioner shall produce the relevant documents within one week; the valuation shall be completed immediately thereafter and the consignments shall be released as above. P. R. RAMACHANDRA MENON, JUDGE kmd