IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 3.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.5278 of 2011 1 M/S.ENTERPRISE INTERNATIONAL [ PETITIONER ] LTD REP. BY ITS DIRECTOR ADITYA SARDA AMAR SUDHA BUILDING 5A/1A LORD SINHA ROAD KOLKATTA-700 071. Vs 1 COMMISSIONER OF CUSTOMS (EXPORTS) CUSTOM HOUSE NO.60 RAJAJI SALAI CHENNAI-1. 2 ASSISTANT COMMISSIONER OF CUSTOMS (GROUP 7B) DEPB SECTION CUSTOM HOUSE NO.60 RAJAJI SALAI CHENNAI-1. [ RESPONDENTS ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the second respondent herein to assess the silk fabric covered by Bill of Entry No.781824, dated 15.2.2011 by extending the benefit of additional duty exemption in terms of Notification 30/2004-CE dated 9.7.2004. For petitioner : Mr.S.Murugappan For respondents : Mr.S.Uthayakumar C.G.S.C. 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. The prayer sought for in the writ petition is for a direction to the respondents, to assess the Bill of Entry No.781824, dated 15.2.2011, by extending the benefit of additional duty exemption in terms of Notification 30/2004-CE dated 09.07.2004. https://hcservices.ecourts.gov.in/hcservices/ 3. In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 15.2.2010, made in W.P.No.2301 of 2010 (M/s.Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed: i) The prayer for assessing the Bills of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, cannot be granted. ii) The respondents are directed to release the goods concerned, in respect of the above said Bills of Entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD), to the satisfaction of the second respondent, which shall be kept alive, till the adjudication process is completed. iii) It is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith. 4. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed. Sd/- Asst. Registrar //true copy// Sub Asst.Registrar lan To: 1 COMMISSIONER OF CUSTOMS (EXPORTS) CUSTOM HOUSE NO.60 RAJAJI SALAI, CHENNAI-1. 2 ASSISTANT COMMISSIONER OF CUSTOMS (GROUP 7B) DEPB SECTION CUSTOM HOUSE NO.60 RAJAJI SALAI CHENNAI-1. 1 cc to Mr.S.Murugappan, Advocate, Sr.No.15232 Writ Petition No.5278 of 2011 TS {CO} TP/3.3.2011. https://hcservices.ecourts.gov.in/hcservices/