IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI THURSDAY, THE 16TH JULY 2009 / 25TH ASHADHA 1931 WP(C).No. 19484 of 2009(E) -------------------------- PETITIONER(S): --------------- M/S.AL.BAITH STEELS (P) LTD., 7/294, PARA ROAD, VENGODI P.O., KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR K.P.HASHIM. BY ADV. SRI.S.SANTHOSH KUMAR SRI.M.BALAGOPAL RESPONDENT(S): --------------- 1. THE COMMISSIONER OF CUSTOMS (APPEALS) CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN. 2. JOINT COMMISSIONER OF CUSTOMS (IMPORTS), CUSTOMS HOUSE, WILLINGTON ISLAND, KOCHI. 3. ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS), CUSTOM HOUSE, WILLINGTON ISLAND, KOCHI-682 009. ADV. SRI.P.GOPINATH MENON,SC,CEN.BOARD OF EX FOR R1 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).19484/2009 -------------------- Dated this the 16th day of July, 2009 JUDGMENT The goods imported by the petitioner classified as iron rods, were detained by the Customs Authority on suspicion regarding improper classification and by Ext.P8, the Joint Commissioner of Customs held that the goods are liable to be reclassified. The operative portion of the order reads as follows:- Order re-classification of the 104.4 MTS of iron rods covered under the bill of entry No.246319 dated 25.5.2009 under Customs Tariff Heading 72159090. The goods are chargeable to applicable duties under the above Customs Tariff Heading reject the declared value of the goods under Rule 12(1) of the Customs Valuation (Determination of value of imported goods) Rules, 2007 and re-fix the value at Rs.19.095 per kg under Rule 5 of the said Rules, being the lowest of the contemporaneous import price of similar goods available. W.P.(C).19484/09 2 2. Ext.P8 order has been challenged in an appeal which is to be heard by the Commissioner of Customs (Appeals). 3. Normally an order should be passed by the Commissioner, on the application for dispensing of pre- deposit of duty, fine and penalty, as evidenced by Ext.P9. Petitioner's difficulty arises out of the fact that there is no regular incumbent in the post of Commissioner of Customs (Appeals), Cochin. 4. Mr.Gopinatha Menon, learned counsel for the respondents submits that the Commissioner of Customs, Salem, is put in charge of the Commissioner of Customs (Appeals), Cochin. Petitioner's appeal will be heard on 29.7.2009. In the circumstances, orders shall be passed on Exts.P9 and P9(a), (b), & (c) applications as early as possible on the same date, at any rate on or before 3.8.2009. Writ petition is disposed of as above. V.GIRI, Judge mrcs