Dismissed

M/S. White Metals Asperos, v. the Commissioner of Customs

Kerala HC2 Nov 2023WP(C)/9609/2023

Case brief

AI extract

What is this about?

Single judge order holding the writ petition infructuous as the petitioner filed an appeal against the impugned order. Court directed the Commissioner of Customs (Appeals) to dispose of the pending appeal.

What did the court decide?

The writ petition closed as infructuous; direction to the Commissioner of Customs (Appeals) to dispose of the innstited appeal within four months.

M/S. White Metals Asperos, Vs the Commissioner of Customs — Customs and Excise | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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THURSDAY, THE 2ND DAY OF NOVEMBER 2023 / 11TH KARTHIKA, 1945

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WP(C) NO. 9609 OF 2023

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PETITIONER:

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M/S. WHITE METALS ASPEROS,

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HIGH COURT JUNCTION,ERNAKULAM, PIN – 682 035, KERALA
REPRESENTED BY ITS MANAGING PARTNER, MR. SAFARULLA K.H

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BY ADVS.
M.BALAGOPAL
R.DEVIKA (ALAPPUZHA)
PRAKASH.C.R

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RESPONDENTS:

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1 THE COMMISSIONER OF CUSTOMS, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN,, PIN – 682 009.

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2THE FACELESS ASSESSMENT GROUP,
REPRESENTED BY THE COMMISSIONER OF CUSTOMS, CENTRAL
BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF THE
COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON
ISLAND, COCHIN, KERALA, PIN – 682 009.

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3 THE ASSISTANT COMMISSIONER OF CUSTOMS (APPRAISINGIMPORTS),

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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF
THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON
ISLAND, COCHIN, KERALA, PIN – 682 009.

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BY ADV AJOY P.B.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 9609 OF 2023

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DINESH KUMAR SINGH, J.

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--------------------------------------------

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WP(C) NO. 9609 OF 2023

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--------------------------------------------

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Dated this the 2^nd day of November, 2023

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J U D G M E N T

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The Commissioner (Appeals) is directed

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to dispose of the appeal instituted by the petitioner against the order in original No.73/2023 dated 05.09.2023.

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Learned counsel for the petitioner

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submits that in view of the subsequent development of finalising the order in original No.73/2023 dated 05.09.2023, this writ petition has been rendered infructuous as the petitioner has already instituted appeal against the said order in original. Therefore, the present writ petition may be closed as has been rendered infructuous. However, the Commissioner (Appeals) is directed to dispose of the appeal filed by the petitioner

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WP(C) NO. 9609 OF 2023

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against the said order in original No. 73/2023 dated 05.09.2023, within a specified time,

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Considering the said submission the present writ petition is closed as having been rendered infructuous with a direction to the Commissioner (Appeals) to dispose of the appeal instituted by the petitioner against the impugned order in original No. 73/2023 dated 05.09.2023 expeditiously, preferably within a period of four months in accordance with the law.

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With the aforesaid direction, the present writ petition is closed.

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Sd/DINESH KUMAR SINGH JUDGE

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rpr

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WP(C) NO. 9609 OF 2023

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APPENDIX OF WP(C) 9609/2023

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PETITIONER’S EXHIBITS

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Exhibit P1TRUE COPY OF THE COMMERCIAL INVOICE NO. JX-
WM2201 DATED 09.01.2023
Exhibit P2TRUE COPY OF THE OCEAN BILL OF LADING NO.
SZF23010037 DATED 19.01.2023
Exhibit P3TRUE COPY OF THE SELF-ASSESSED BILL OF ENTRY
NO. 4405013 DATED 30.01.2023
Exhibit P4TRUE COPY OF THE QUERY RAISED BY THE 2ND
RESPONDENT AND THE PETITIONER'S REPLY
Exhibit P5TRUE COPY OF THE READABLE/LEGIBLE COPY OF
EXT-P4
Exhibit P6TRUE COPY OF SCREEN SHOT OF THE TEST REPORT
DATED 10.02.2023 ISSUED BY THE CUSTOM HOUSE
LABORATORY
Exhibit P7TRUE COPY OF THE REASSESSED BILL OF ENTRY NO.
4405013 DATED 30.01.2023
Exhibit P8TRUE COPY OF THE PROTEST LETTER DATED
17.02.2023 FILED BY THE PETITIONER BEFORE THE
3RDRESPONDENT
Exhibit P9TRUE COPY OF THE DUTY PAYMENT CHALLAN NO.
2042713394 DATED 21.02.2023
Exhibit P10TRUE COPY OF THE CIRCULAR NO. 55/2020-CUSTOMS
DATED 17.12.2020 ISSUED BY THE CENTRAL BOARD
OF INDIRECT TAXES AND CUSTOMS
Exhibit P11TRUE COPY OF THE FINAL ORDER OF CUSTOMS
EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
NEW DELHI IN THE CASE OF COMMISSIONER OF
CUSTOMS (IMPORT), (ICD, TKD), NEW DELHI VS.
DINESH LOHIA, REPORTED IN 2019 (370) E.L.T.
366 (TRI. -DEL.)
Exhibit P12TRUE COPY OF THE ORDER-IN-ORIGINAL NO.
101386/2023 DATED 06.03.2023 PASSED BY THE
PRINCIPAL COMMISSIONER OF CUSTOMS, PREVENTIVE
COMMISSIONERATE, CHENNAI

M/S. White Metals Asperos, v. the Commissioner of Customs

Case brief

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M/S. White Metals Asperos, v. the Commissioner of Customs

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