1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.11.2011 C O R A M THE HONOURABLE MR.JUSTICE T.RAJA W.P.(MD)No.12199 of 2011 and M.P(MD)No.1 of 2011 Arasan Impex, a partnership firm Having its office at 291, Viswanatham Road, Sivakasi, Virudhunagar District rep. by its partnership Thiru R.A.Premkumar ... Petitioner Vs. 1.The Deputy Commissioner, Customs House, Thoothukudi. 2.The Director of Revenue Intelligence, 22/14, Celin Garden, Roche Colony, South Beach Road, Thoothukudi. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus to direct the first respondent to forthwith assess and clear the bill submitted by the petitioner for import of Turpentine Substitute under Chapter 38 particularly 3805.9 on payment of duty as prescribed under the Tariff Act at 7.5% of the goods value pending final adjudication as the respondents may desire. For Petitioner : Mr.N.Dilipkumar For Respondents : Mr.R.Aravindan O R D E R The petitioner firm, who is doing the import business has imported Turpentine substitute from Egypt in 2010 and 2011. Along with the product they have also received certificate of analysis report, certifying that the composition of the product is Turpentine substitute. After the consignment in question reached the Tuticurin Port, the petitioner firm submitted the bill of entry. However, the consignment in question was subjected to enquiry by the DRI. As a https://hcservices.ecourts.gov.in/hcservices/ 2 result, a notice under Section 108 of the Customs Act, dated 25.07.2011 was issued, calling upon the petitioner to appear for enquiry before the second respondent. Under this circumstances, the substance of the dispute raised in the present writ petition is, what is the duty payable by the petitioner? As per the counter affidavit filed by the respondents the consignment in question is taxable at the rate of 25.57% of customs duty. 2. The learned Counsel appearing for the petitioner in order to release provisionally the consignment in question has stated that the petitioner is prepared to pay 25.57% of custom duty covering the entire consignment in question, as claimed by the respondents. 3. Recording his statement, this Court is inclined to direct the respondents to release the goods in question provisionally on payment of the said amount. It is also made clear that the petitioner shall co-operate with the further adjudication to be initiated by the respondents. If the petitioner makes entire payment at the rate of 25.57% of customs duty within a period of one week from the payment of the entire amount, the respondents shall release provisionally the goods in question to the petitioner within a week therefrom. With the above observation, the Writ Petition is disposed of. Consequently, the connected miscellaneous petition is closed. No costs. Sd/- Assistant Registrar (Crl.Side) /True Copy/ Sub Assistant Registrar To 1. The Deputy Commissioner, Customs House, Thoothukudi. 2. The Director of Revenue Intelligence, 22/14, Celin Garden, Roche Colony, South Beach Road, Thoothukudi. +1 CC to Mr.N.Dilip Kumar, Advocate (SR.No.42205) +1 CC to Mr.R.Aravindan, Advocate (SR.No.42288) W.P.(MD)No.12199 of 2011 30.11.2011 skn NSV/2.12.11/2P/5C https://hcservices.ecourts.gov.in/hcservices/