The High Court of Madras dismissed this writ petition as infructuous. The court held that a previously filed writ petition challenging the same show cause notice had already been dismissed, rendering the current plea to release goods no longer maintainable.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.01.2017
CORAM:
THE HONOURABLE MR.JUSTICE P.N.PRAKASH
W.P.NO.19438 OF 2003 AND W.P.M.P.NO.24270 OF 2003
Charminar Export 163, Surya Narayana Chetty Street, Royapuram, Chennai – 600 013. Rep. By its Managing Partner Mr.Rakesh Kumar Jain ... Petitioner Vs. 1.Joint Director General of Foreign Trade O/o. Joint Director General of Foreign Trade 38-39, Whites Road, Royapettah, Chennai – 600 014. 2.Commissioner of Customs (Sea Exports) Customs House Rajaji Salai, Chennai – 600 001. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India by with a prayer to issue a Writ of Mandamus, directing the second respondent to release the remaining goods weighing 39.870 MTS and 6.110 MTS lying at No.52, Vaidyanatha Street, Tondiarpet, Chennai – 600 081 and 125/2 Manali Express Road, Ernavur, Chennai – 600 057 respectively out of total 134.03 MTS seized and continued to be detained taking into consideration of the 36 Lakhs of rupees and 10 Lakhs of rupees bank guarantee already paid and furnished by the petitioner.
For Petitioner : Mr.K.M.Vijayan Senior Counsel for Mr.M.Lakshmipathi For Respondents: Mr.J.Madhana Gopal Rao
O R D E R
In this writ petition, the petitioner seeks for a direction to the respondents to release his goods being 39.870 MTS and 6.110 MTS lying in his godown.
“3.I submit that a specific intelligence was received by the Director of Revenue Intelligence that the petitioner having availed the duty free clearance under Customs Notification 30/97, had diverted stainless steel sheets which were imported duty free under the Duty Exemption Entitlement Certificate Scheme which is available only to the actual user to M/s. VKN Industries and two other places. This respondent searched the premises of M/s.Modern Steel and M/s.Baburam Premchand and a total quantity of 134.03 mts of imported stainless steel coil / sheets which were found diverted / sold and kept in the said two places illegally, were seized under the mahazar since the places are in violation of the conditions of Notification 30/97. The petitioner's Company instead of utilizing the steel sheets in their factory for manufacture of exports products, have diverted them to the 3rd place which does not have any manufacturing or cutting facilities.
4.On investigation the third party admitted the above said offence and gave a statement to that effect, which reveals that the importer had violated the conditions. Because of the violation the petitioner company were required to show cause why the stainless steel / coil sheet of 110 mts valued at Rs.4,39,920/- seized on 5.12.2002 should not be confiscated under Section 111(0) of the Customs Act, 1962.”
“Considering the fact that the petitioner has already paid a sum of Rs.36 Lakhs by cash and furnished bank guarantee for Rs.10 Lakhs, I direct the petitioner herein to execute personal bond for the remaining amount in favour of the respondents and the respondents are directed to release the goods within one week thereafter. Notice.”
Sd/Assistant Registrar(J) //True Copy// Sub Assistant Registrar
TK To
1.Joint Director General of Foreign Trade O/o. Joint Director General of Foreign Trade 38-39, Whites Road, Royapettah, Chennai – 600 014.
2.Commissioner of Customs (Sea Exports) Customs House Rajaji Salai, Chennai – 600 001.
+1cc to Mr.V.Sundaresuwaran, Advocate sr.3227
W.P.NO.19438 OF 2003
ksj[co]
srg 31/01/2017
Charminar Export
Joint Director General of Foreign Trade
Commissioner of Customs (Sea Exports)
P.N. Prakash
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
