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.13879 of 2011 and M.P.(MD)No.1 of 2011 M/s.Akash Enterprises, Rep., by its Proprietor Mr.Anil Mehta, No.17, Ramanuja Iyer Street, Sowcarpet, Chennai-600 079. ... 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 is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents herein to release the goods viz., 50.274 MTS of Ceto Stearyl Alcohol Crude Tech (Undistillate), imported vide Bill of Entry No.773, dated 12.08.2011 for which duty amount of Rs.2,16,555/- was paid. For Petitioner : Mr.A.K.Jeyaraj For Respondents : Mr.R.Aravindan O R D E R The petitioner M/s.Akash Enterprises, who had effected shipment of 50.274 MTS., of Ceto Stearyl Alcohol Crude Tech (Undistillate) from Malaysia, as per the sales agreement, after assessing the value of the goods in terms of the Bill of Entry No.773 dated 12.08.2011 declared the value of the above goods at USD 16,087.68 totally for 50.274 MTS (at the rate of USD 320.00 per MT). 2.After examining of the above goods on 16.07.2011 and 17.08.2011, the respondents have drawn the sample from these two containers and assessed the duty at Rs.2,16,720/-, accepting the said assessment of duty, the petitioner has also paid the said amount on 16.08.2011. However, the respondent declined to provisionally release the goods and thereafter, one more assessment was also made and as per the second assessment, the respondent came to the conclusion that the petitioner should be paid at the rate of USD 480 per MT and thereupon once again, the petitioner was again asked to pay the alleged differential duty of https://hcservices.ecourts.gov.in/hcservices/ 2 Rs.1,20,295/- for effecting the provisional release of the petitioner's goods. 3.The learned counsel for the petitioner submits that even accepting for two payments of differential amount of Rs.1,20.295/-, the petitioner immediately paid for provisional release of the goods, but even then it has been contended that the respondents have not come forward to release the goods. 4.In reply, the learned standing counsel would submit that the goods in question being Ceto Stearyl Alcohol Crude Tech (Undistillate) imported from Malyasia, the goods have not been properly assessed and however, it is going to be assessed soon, provided the petitioner sincerely co- operates with the departmental proceedings also. 5.The learned counsel appearing for the petitioner fairly submitted that whatever would be the final duty that the respondents are going to assess, 30% of the differential duty thereof would be paid by the petitioner. However, it was added that the petitioner has already paid at the rate of USD 320 per MT a sum of Rs.2,16,720/- on 16.08.2011 followed by another payment of Rs.1,20,295/-. Subsequently the value was again assessed at USD 480 per MT, nonetheless the petitioner is again prepared to pay 30% of the differential duty that is going to be assessed by the respondent department. As the goods in question being freely importable and there is no restriction, this Court, accepting the submission made by the learned counsel appearing for the petitioner that the petitioner is prepared to pay even 30% of the differential duty that is going to be assessed by the respondent, directs the respondent to effect the provisional release of the goods subject to the following conditions viz., “(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. (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. (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”. The writ petition is ordered on the above terms. Consequently, the connected miscellaneous petition is also closed. No costs. Sd/- Assistant Registrar (A.S) /True Copy/ Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ 3 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. + 1 cc to Mr.A.K.Jeyaraj, Advocate, SR No.43387 + 1 cc to Mr.R.Aravindan, Advocate, SR No.43527 W.P.(MD)No.13879 of 2011 and M.P.(MD)No.1 of 2011 12.12.2011 Ns RJ/16.12.11 (IT) 3p/6c https://hcservices.ecourts.gov.in/hcservices/