IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 07-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.214 of 2011 and M.P.No.1 of 2011 N.C.Alexander .. Petitioner. Versus 1.The Commissioner of customs (Seaport-Imports), Custom House No.60,Rajaji Salai, Chennai-600 001. 2.The Assistant Commissioner of Customs (Group-1),Custom House Seaport-Import, No.60, Rajaji Salai Chennai- 600 001. .. Respondents. Prayer: Petition filed seeking for a Writ of Mandamus, to direct the respondents to provisionally assess the imported goods (Red Delicious Apple "First-Fruits") covered under Bill of Entry No.729316 dated 24.12.2010, and permit clearance thereof on furnishing a bank guarantee for 20% of the differential duty and bond for the remaining amount of differential duty in terms of Section 18 of the Customs Act, 1962 read with Customs (Provisional Duty Assessment Regulations) 1963. For Petitioner : Mr.R.Yoshod Vardhan,Sr.Advocate for Mr.B.Satish Sundar For Respondents : Mr.P.Mahadevan Central Government Standing Counsel O R D E R Heard the learned counsel appearing for the petitioner and the learned Central Government Standing counsel appearing on behalf of the respondents. 2.At this stage of the hearing of the writ petition, the learned counsels appearing on behalf of the petitioner, as well as the respondents, had submitted that an order,dated 07.07.2008, had https://hcservices.ecourts.gov.in/hcservices/ been passed by this Court in W.P.No.15931 of 2008, wherein, similar issues had been raised as in the present Writ Petition. Paragraph 5 of the said order is as follows: "5.Considering the facts and circumstances of the case that the petitioner is a regular importer and he has been doing the said business for the past five years, the petitioner is directed to pay 30% of the differential duty and for the balance amount to furnish a personal bond and on compliance of both, the respondents are directed to release the goods forthwith. It is always open to the respondents to pass final orders in accordance with the provisions of law. The petitioner is also directed to extend his full co-operation to the respondents for passing final orders." 3. In view of the said order, dated 07.07.2008, the petitioner is directed to pay 30% of the differential duty, and for the balance amount, the petitioner shall furnish a personal bond. On compliance of both the conditions, the respondents shall release the goods in question, forthwith. However, it is made clear that it would be open to the respondents to pass final orders, in respect of the payment of customs duty liable to be paid by the petitioner, if any, in accordance with the provisions of law. The petitioner shall co-operate, fully, in the proceedings that may be initiated by the respondents, for the assessment of customs duty. This Writ Petition is ordered accordingly. Consequently, connected Miscellaneous Petition is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar arr https://hcservices.ecourts.gov.in/hcservices/ To 1.The Commissioner of customs (Seaport-Imports), Custom House No.60,Rajaji Salai, Chennai-600 001. 2.The Assistant Commissioner of Customs (Group-1),Custom House Seaport-Import, No.60, Rajaji Salai Chennai- 600 001. +2ccs to M/s.B.Satishsundar, Advocate Sr 1489 KSK(CO) km/7.1. Writ Petition No.214 of 2011 https://hcservices.ecourts.gov.in/hcservices/