Kerala High Court M/S. Kerala Communicators Cable Ltd vs Union Of India on 12 August, 2016 PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY,THE 11TH DAY OF NOVEMBER 2016/20TH KARTHIKA, 1938 WP(C).No. 32670 of 2016 (G) PETITIONER : M/S. KERALA COMMUNICATORS CABLE LTD., CC 28/491, GIRI NAGAR, KADAVANTHARA, KOCHI682 020, REPRESENTED BY ITS MANAGER, MR. DON PARAKKAL. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN RESPONDENT(S): 1. UNION OF INDIA, REPRESENTED BY SECRETARY TO REVENUE DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI110 001. 2. THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI682 009. 3. ASSISTANT COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI682 009. 4. THE DEPUTY DIRECTOR (CI CELL), DIRECTORATE OF REVENUE INTELLIGENCE, MUMBAI ZONAL UNIT, 3RD & 4TH FLOOR, 13, SIR VITHALDAS THACKERSEY MARG, MARINE LINES, MUMBAI400 020. BY ADV. SREELAL N. WARRIER, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04112016, THE COURT ON 11112016 DELIVERED THE FOLLOWING: sts WP(C).No. 32670 of 2016 (G) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 ATRUE COPY OF BILL OF ENTRY NO. 6343042 DATED 12082016 AND THE CORRESPONDING COMMERCIAL INVOICE AND PACKING LIST. EXHIBIT P2 ATRUE COPY OF BILL OF ENTRY NO. 6500087 DATED 26082016 AND THE CORRESPONDING COMMERCIAL INVOICE AND PACKING LIST. EXHIBIT P3 ATRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 26072016 IN WPC NO. 23106/2016. EXHIBIT P4 ATRUE COPY OF THE ORDER DATED 11082016 PASSED BY THE HON'BLE COURT IN WPC NO.26676/2016. EXHIBIT P5 A TRUE COPY RESTRAINT ORDER DATED 20/10/2016 RELATING TO EXT.P1 BILL OF ENTRY EXHIBIT P6 A TRUE COPY OF THE RESTRAINT ORDER DATED 20/10/2016 RELATING TO EXT.P2 BILL OF ENTRY RESPONDENT(S)' EXHIBITS EXHIBIT R1 A TRUE COPY OF THE ABOVE EMAIL DATED 23/6/2016 FROM PETITIONER'S OFFICIALS TO 4TH RESPONDENT EXHIBIT R2 ATTACHMENT 1 TO EXHIBIT R1, SHOWING THE DETAILS INCLUDING INVOICES/BILLS AND PAYMENTS FROM PETITIONER TO NAGRAVISION FOR DLK LICENSES FOR THE PERIOD FROM 20/8/2014 TO 3/6/2016. EXHIBIT R3 ATTACHMENT 2 TO EXHIBIT R1, SHOWING THE DETAILS INCLUDING INVOICES/BILLS AND PAYMENTS FROM PETITIONER TO CONAX FOR DLK LICENSES FOR THE PERIOD FROM 11/9/2014 TO 8/3/2016. EXHIBIT R4 TRUE PHOTOCOPY OF PRINT OUT OF THE ONLINE NOTICE/REQUEST DATED 26/08/2016 REQUESTING INFORMATION SENT BY CUSTOMS OFFICIALS TO THE PETITIONER. /TRUE COPY/ P.S.TO JUDGE sts SHAJI P. CHALY, J. W.P.(C) No.32670 of 2016 Dated this the 11th day of November, 2016 JUDGMENT This writ petition is filed by the petitioner seeking direction to the respondents to provisionally release the consignments imported by the petitioner, which are declared vide Exts.P1 and P2 bills of entry, as provided under Sec.18 of the Customs Act, 1962, and for other related reliefs. Material facts for the disposal of the writ petition are as follows: 2. Petitioner is a Public Limited Company engaged in the activity of providing Cable TV Operators service. It is registered under the provisions of the Finance Act, 1994 under the category "Cable TV Operators Service", and is regularly filing returns under the provisions of the said Act and is duly remitting the tax due