: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY Civil Jurisdiction Civil Jurisdiction Civil Jurisdiction WRIT PETITION NO.3288 OF 2009 WRIT PETITION NO.3288 OF 2009 WRIT PETITION NO.3288 OF 2009 Hamid Fahim Ansari ...Petitioner. V/s. Commissioner of Customs (Import) Nhava Sheva & Ors. ...Respondents. Mr.A.D.Roy with Mr.S.G.Mhaske , advs. for the Petitioner. Mr.R.G.Bhat , adv. for the Respondents. CORAM: F.I.Rebello & CORAM: F.I.Rebello & CORAM: F.I.Rebello & J.H.Bhatia,JJ J.H.Bhatia,JJ J.H.Bhatia,JJ. DATE : 6th May, 2009. DATE : 6th May, 2009. DATE : 6th May, 2009. P.C.: P.C.: P.C.: 1. Rule. Heard forthwith. 2. Petitioner had imported certain goods. In respect of those goods, Customs Authorities have made final assessment. Based on the final assessment, duty has been paid. There was no dispute raised earlier in the matter of classification or valuation. Even today, there is no dispute in the matter of classification or valuation. 3. According to the respondents, they checked the address of the petitioner as shown in the certificate of Importer-Exporter Code (IEC). They first checked the branch address as shown in the certificate dated 7.7.2008 : 2 : and did not find person at the said address. This was the reason advanced before this Court as to why the goods were not cleared. Subsequent to that, respondents were called upon to check the main address given in the certificate dated 18.2.2009. The learned counsel points out that this address exists but that it is a chawl. Petitioner was summoned but he did not appear. Considering that, we had directed the learned counsel for the petitioner to produce the petitioner in the Court. Petitioner is present. He has produced his PAN card which identifies him as the person concerned. 4. On query to the petitioner, we find that he does not have any amount in the bank and he says that he is carrying on business for Rizwan Khan and he has given the address and telephone numbers of Rizwan Khan as follows: Fashion Bags 137, Sarang Street, Crawford Market, Near Sadanand Hotel, Shop No.2, Mumbai-400 003. Tel: 23455651. Mob: 9323906419, 9820087133. 5. In other words, imports have been done in the name of the petitioner but for some other person. In so far as respondents/Customs Authorities is concerned, they have not : 3 : pointed out to us any provision under the Customs Act or any Rule or Regulation framed thereunder by which the person having valid IEC Number and having paid the custom duty is prevented from importing goods. At the highest, if the petitioner has obtained IEC number by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for that body to take action. 6. In these circumstances, in our opinion, petitioner having paid the custom duty is entitled to release of the goods. We, therefore, direct respondents to release the goods within 48 hours from today. 7. Rule made absolute accordingly. No order as to costs. 8. Petitioner to appear before the Superintendent of Customs, Mr.S.R.Nair, SIIB(I) at 11.00 a.m. on 7th May, 2009. 9. Copy of this order be forwarded to the Director General of Income-tax, Scindia House, Ballard Pier for looking in the matter and for taking action as per law. : 4 : (J.H.Bhatia,J.) (F.I.Rebello, J.) (J.H.Bhatia,J.) (F.I.Rebello, J.) (J.H.Bhatia,J.) (F.I.Rebello, J.)