IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 15775 of 2011(V) ---------------------------------- PETITIONER(S): -------------------- T.M.S.ENTERPRISES, VII/40, OTTAPPILAVU, KORATTIKKARA P.O., THRISSUR, KERALA- 680519, REPRESENTED BY ITS PROPRIETOR T.M.SHAFEEQ. BY ADVS. SRI.P.RADHAKRISHNAN (1) SRI.MADHU RADHAKRISHNAN SRI.NELSON JOSEPH SRI.M.D.JOSEPH RESPONDENT(S): -------------------- 1. THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WELLINGTON ISLAND, KOCHI - 682 009. 2. THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS), CUSTOMS HOUSE, WELLINGTON 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 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 15775/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE BILL OF ENTRY NO.2822484 DATED 22/02/2011 P2: COPY OF THE BILL OF ENTRY NO.2822467 DATED 22/02/2011 P3: COPY OF THE BILL OF ENTRY NO.2822452 DATED 22/02/2011 P4: COPY OF THE QUERY MEMO WITH REGARD TO B/E 2822484 P5: COPY OF THE QUERY MEMO WITH REGARD TO B/E 2822467 P6: COPY OF THE QUERY MEMO WITH REGARD TO B/E 2822452 P7: COPY OF THE JUDGMENT IN WRIT APPEAL NO.2050/2010 P8: COPYC OF THE ORDER DATED 12/01/2011 IN I.A. 25/2011 P9: COPY OF THE JUDGMENT IN WPC. NO.37913/2010 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs ANTONY DOMINIC, J --------------------------------------- W.P(C) No.15775 of 2011 ---------------------------------------- Dated this the 12th day of July, 2011. J U D G M E N T The petitioner claims to have filed Exts.P1 to P3 bills of entry in respect of imported betel nuts. The goods are still not cleared. Therefore, this writ petition is filed and the prayer is for directing the respondents to assess provisional duty as per the Customs (Provisional Duty Assessment) Regulation, 1963 and for clearing the consignments of goods imported by the petitioner. 2. It is pointed out that the very issue has been considered by a Division Bench of this Court in W.A.No.2050/2010 and connected cases and several other cases and copies of the judgment are Exts.P7 and P8. 3. Since similar issues are already decided by this Court, the writ petition is disposed of directing that on the petitioner producing all documents in relation to the consignments in question, the provisional duty under the Regulation mentioned above shall be assessed and the W.P(C) No.15775 of 2011 2 consignment of betel nuts imported by the petitioner as per Exts.P1 to P3 shall be released. The respondents shall do so, as expeditiously as possible, at any rate within a period of ten days from the date of production of the documents as directed above. 4. It is also made clear that while provisionally releasing the goods as above, the respondents will be at liberty to impose conditions similar to those as directed in para 8 of Ext.P7 judgment and Ext.P8 clarification. 5. It is further directed that final assessment of the consignments in question will also be completed as directed in para 9 of Ext.P7 judgment of the Division Bench. The Writ Petition is disposed of as above. ANTONY DOMINIC ab JUDGE