IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-02-2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN W.P.No.2192 of 2011 Texworth International Rep. By its Proprietor Vikram Jain, CK 36/2, Bausphatak, Varanasi-221 001. .. Petitioner. Versus 1.Commissioner of Customs No.60, Rajaji Salai, Chennai-600 001. 2.Deputy Commissioner of Customs (DEPB) No.60, Rajaji Salai, Chennai-600 001. .. Respondents. Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the respondents to assess Bill of Entry Nos.751882, dated January 18, 2011 and 753357, dated January 19, 2011, filed by the petitioner by allowing exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE, dated 9.7.2004, as per Final Order Nos.941, 942 and 1109 of 2008, dated August 28, 2008 and September 29, 2008 and allow clearance of the subject goods in this writ petition as per the provisions of customs Act 1962. For Petitioner : Mr.Joseph Prabakar For Respondents : Mr.S.Uthaya Kumar (CGSC) O R D E R Heard the learned counsel appearing for the petitioner and the learned Senior Central Government Standing counsel appearing on behalf of the respondents. 2. The prayer sought for in the writ petition is for a direction to the respondents to assess the Bill of Entry No.751882, dated 18.1.2011, and Bill of Entry No.753357, dated 19.1.2011, https://hcservices.ecourts.gov.in/hcservices/ filed by the petitioner, by allowing exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, as per the Final Order Nos.941 and 942 of 2008, dated 28.8.2008 and the Final Order No.1109 of 2008, dated 29.9.2008 and allow clearance of the subject goods in this writ petition, as per the provisions of the Customs Act, 1962. 3. In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 15.2.2010, made in W.P.No.2301 of 2010 (M/s.Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed: i) The prayer for assessing the Bills of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, cannot be granted. ii) The respondents are directed to release the goods concerned, in respect of the above said Bills of Entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD), to the satisfaction of the second respondent, which shall be kept alive, till the adjudication process is completed. iii) It is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith. 4. The writ petition is ordered accordingly. No costs. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. csh To 1.Commissioner of Customs No.60, Rajaji Salai,Chennai-600 001. 2.Deputy Commissioner of Customs (DEPB) No.60, Rajaji Salai,Chennai-600 001. 1 cc to Mr. Jospeh Prabhkar, Advocate, Sr. 7104 1 cc to Mr.S. Udaykumar, sr. 7051 W.P.No.2192 of 2011 BKY (CO) kk 2/2 https://hcservices.ecourts.gov.in/hcservices/