1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.12.2011 CORAM: THE HONOURABLE MR.JUSTICE T.RAJA W.P.(MD)No.14145 of 2011 M/s.S.Mira Group of Companies Rep. by its Partner Mr.Fuvad Iqbal 337 Central Facility Bldg., APMC Market-1 Phase -2, Sector 19, Vashi, Navi Mumbai – 400 703 ... 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 Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus to direct the respondents herein to grant provisional release of goods viz. 90,000 MTS of betel nuts split – budiman brand, and 79.500 MTS of Betel nuts split – lali, covered under bill of Entry No.2410027 dated 08.12.2010, on execution of PD Bond for full value of the cargo and execution of Bank Guarantee for 20% of the Differential duty between purported unit price of the respondents/department and declared unit price of the petitioner. For Petitioner : Mr.A.K.Jayaraj For Respondents : Mr.R.Aravindan Spl. Govt. Pleader O R D E R The petitioner has come up with the present writ petition seeking a direction to the respondents to grant provisional release of the goods covered by the Bill of Entry No.2410027 dated 08.12.2010, subject to the usual terms and conditions. 2. Heard MR.A.K.Jayaraj, learned counsel for the petitioner. Mr.R.Aravindan, counsel for the respondents, takes notice for the respondents. 3. The petitioner is a regular importer of betel nuts from South East Asian countries especially from Indonesia, Singapore and Thailand. The petitioner had imported the consignment of betel nuts split of Budiman brand and Lali, after https://hcservices.ecourts.gov.in/hcservices/ 2 the said consignment reached the Port of Tuticorin, by submitting Bill of Entry No.2410027, dated 08.12.2010, asked for provisional release of the goods for home consumption by enclosing all documents viz., packing list, invoice, bill of laddig, certificate of origin, etc., but, till date the respondents have neither released the goods provisionally nor passed any order on his representation. Therefore, it was submitted that as the imported goods in question are perishable in nature with shorter life the non-release of the freely imported goods have caused heavy demurrage day by day. Therefore, it was pleaded that as the petitioner had imported only freely imported goods which have no restrictions, he is entitled to clear the goods provisionally on the value declared by him. In a similar circumstance, on the basis of various orders passed by a Division Bench and other learned Single Judges of this Court, I have also ordered provisional release of the goods with certain conditions in W.P.(MD) No.12377 of 2011, dated 15.11.2011 in the case of M/s.Shyam Petrochem Industries vs. The Commissioner of Customs, Tuticorin and two others. Therefore, following the similar orders, this Writ Petition is also disposed of with the following directions: (i) the petitioner shall deposit with the authorities the custom duty payable on the value declared by him. (ii) the petitioner shall further deposit with the authorities 30% of the differential duty between the declared value and value provisionally assessed by the respondents. (iii) the petitioner shall furnish personal bond to the satisfaction of the respondents 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. (v) the respondents shall complete the process of adjudication within a period of eight weeks from the date of receipt of a copy of this order and pass final orders. It is needless to state that the petitioner shall co-operate with the respondents department in the adjudication process and act as per the final orders that is passed. Consequently, connected Miscellaneous petition is closed. No costs. Sd/- Assistant Registrar/ Vacation Officer /True Copy/ Sub-Assistant Registrar To 1. The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004. https://hcservices.ecourts.gov.in/hcservices/ 3 2. The Additional Commissioner of Customs (Imports) Custom House, New Harbour Estate, Tuticorin – 628 004. 3. The Deputy Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004. +One cc to Mr.A.K.Jeyaraj, Advocate, SR.No.45926 RR rl/5 c- 28.12.2011 W.P.(MD)No.14145 of 2011 23.12.2011 https://hcservices.ecourts.gov.in/hcservices/