1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 12.12.2011 C O R A M THE HONOURABLE MR.JUSTICE T.RAJA W.P.(MD)No. 13869 of 2011 M/s.Raj Speciality Chemicals PTE., Ltd., rep. by its Director Mr.Rakesh Kumar Agarwal, No. 74, South Emperor Street, Tuticorin - 628 001. ... Petitioner Vs. 1.The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin - 628 004. 2.The Additional Commissioner of Customs(Imports), Custom House, New Harbour Estate, Tuticorin - 628 004. 3.The Deputy Director, Office of the Directorate of Revenue Intelligence, Roche Road, Solin Garden, South Beach Road, Tuticorin - 628 004. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondents herein to release the goods viz., 18.30 MTS of Slack Wax, imported vide Bill of Entry No. 5086484, dated 2.11.2011 on the value declared by the petitioner at USD 6,039.00 (FOB) totally. For Petitioner : Mr.A.K.Jeyaraj For Respondents : Mr.R.Aravindan Standing Counsel O R D E R The present Writ Petition has been filed by M/s.Raj Speciality Chemicals PTE., Ltd., represented by its Director for issuance of writ of mandamus to direct the respondents herein to release the goods namely, 18.30 MTS of Slack Wax, imported through Bill of Entry No. 5086484, dated 2.11.2011 on the value declared by the petitioner at USD 6,039.00 (FOB) totally and also to pass further orders. 2. The learned counsel appearing for the petitioner submits that the petitioner, after entered into Product Sales and Purchase Agreement with M/s.Straits Petrochemix Pte., Ltd., on 10.1.2011 for importing slack wax of 5,500 MT per annum and 450 Tons per month, had https://hcservices.ecourts.gov.in/hcservices/ 2 imported 18.30 MTS slack wax from Strait Petro chemix Pte., Ltd., as per purchase agreement and the above goods thereafter were imported through invoice No.SR04-09-11 dated 4.9.2011. After that, the petitioner filed the bill of entry NO.5086484 dated 2.11.2011 for clearance of the goods for home consumption before the Tuticorin Customs authorities, the respondent herein by declaring the value of the above goods as USD 330(FOB) per MT and USD 6,039.00(FOB) totally for 18.30 MTS by enclosing all the documents including the purchase agreement and invoice to prove the genuine value of the goods declared by the petitioner. Since, the respondents herein refused to accept the value of goods as submitted by the petitioner on the ground that they have undervalued the goods, subsequently, the third respondent had undertaken a search operation both in the office premises and residential places of the petitioner. However, there was no incriminating documents found. 3. Therefore, the grievance of the petitioner is that the value declared by the petitioner is correct and true value. But the respondents had refused to release the goods when the goods are freely importable and there is no restriction or prohibition for importing the above goods. It has been contended further that actions of the respondents are liable to be interfered with for the reason that in view of the non-release of the goods in question the petitioner has been put to severe financial burden in the form of demurrage charges and container charges etc. 4. In support of his prayer for provisional release of the goods, he has also relied upon one more judgment of this Court passed on 4.11.2011 in W.P. No. 12085 of 2011 in respect of the same petitioner another bill of entry NO. 4764965 dated 27.9.2011 relating to the same goods. 5.In reply, Mr.Aravindan, learned standing counsel appearing for the respondents submitted that since this Court has already considered the similar issue in respect of the same nature of goods imported by the same petitioner, by treating his earlier counter affidavit raising objection, this Writ Petition may be disposed of. The said statement has been recorded. 6. Since the very same respondents, accepting the earlier order passed by this Court filed in the very same petitioner's case, has issued a communication dated 21.11.2011 to the Additional Commissioner of Customs, Tuticorin stating that the respondents have accepted the earlier order, I do no find any impediment for issuing the similar direction. Accordingly, the respondents are directed to release the goods subject to the following conditions. (i) The petitioner shall deposit with the authorities the custom duty payable on the value declared by him. (ii) The petitioner further deposits with the authorities 30% of the differential duty between the declared value and value provisionally assessed by the respondent. https://hcservices.ecourts.gov.in/hcservices/ 3 (iii) The petitioner shall furnish personal bond to the satisfaction of the respondent department in respect of the remaining 70% of the differential duty. (iv) The authorities shall assess and complete the provisional assessment and pass orders of provisional release within a period of 10 days from the date of compliance by the petitioner of the directions given by this Court. This Writ Petition is ordered with the above terms. Subsequently, connected M.P.s are closed. No costs. Sd/- Assistant Registrar(AE) /True Copy/ Sub Assistant Registrar To, 1.The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin - 628 004. 2.The Additional Commissioner of Customs(Imports), Custom House, New Harbour Estate,Tuticorin - 628 004. 3.The Deputy Director, Office of the Directorate of Revenue Intelligence, Roche Road, Solin Garden, South Beach Road, Tuticorin - 628 004. +1cc to Mr.R.Aravindan, Advocate, Sr.No.43525 +1cc to Mr.A.K.Jeyaraj, Advocate, Sr.No.43388 W.P.(MD)No. 13869 of 2011 12.12.2011 ses SMA/23.12.2011/6C/3P https://hcservices.ecourts.gov.in/hcservices/