Customs authorities sought eight weeks' extension to comply with an order directing denotification of an inland container depot. The court granted six weeks and allowed the miscellaneous petition.
Further period of six weeks granted from 12.02.2024 to comply with the order dated 04.12.2023; miscellaneous petition ordered.
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.
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Civil Appellate Jurisdiction
Monday, the Twelfth day of February Two Thousand and Twenty Four
PRESENT
The Hon`ble Mr.Justice B.PUGALENDHI
WMP(MD). No.1592 of 2024 in WP(MD) No.22142 of 2023
1.The Government of India, Rep by its Secretary Department of Revenue, Ministry of Finance New Delhi.
2.Central Board if Indirect Taxes and Customs, Rep by its Chairman, Department of Revenue, Ministry of Finance, New Delhi.
... Petitioners/Respondents
Vs M/s. Kern Enterprises Private Limited, Kern ICD (Custodian) Rep by its Director, H.Nagarajan ... Respondent/Petitioner
Prayer :-
This Writ Miscellaneous Petition is filed under Article 226 of the Constitution of India,to grant a further period of eight weeks to comply with the orders passed by this Honble Court in WP (MD) No.22142 of 2023 dated 04.12.2023.
ORDER:-
This Petition coming on for orders on this day and upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr.N.Dilip Kumar, Advocate for the Petitioners/Respondents and of MS.N.Jasima Yasmin, Advocate for M/s.Ajmal Associates, for the respondent/Petitioner, this Court made the following order:
This Miscellaneous Petition is filed for grant of further period of eight weeks to comply with the orders passed by this Court in WP(MD) No.22142 of 2023, dated 04.12.2023.
2.WP(MD) No.22142 of 2023 was filed for a Mandamus, to direct the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, New Delhi to de-notify the petitioner's Inland Container Depots(ICD) with effect from 01.04.2023, by considering the petitioner's application, dated 14.02.2023. This Court has disposed of that writ petition with the following directions:-
“15.In view of the Circulars and the opinions as referred to above, this
Court is of the view that the claim of the respondents in respect of Cost Recovery Charges for deployment of the additional customs Officials to
the petitioner's Input Containers Depots for the period during which the https://www.mhc.tn.gov.in/judis
services of the Customs officials have not been utilised by the petitioner is
not justified and on that ground, they are not supposed to deny the request of the petitioner to denotify their Inland Container Depots. Therefore, the respondents shall denotify the petitioner's Inland Container Depots within a period of two weeks from the date of receipt of a copy of this order. However, the respondents can work out their remedy with regard to the cost Recovery Charges, if any, liable to be paid by the petitioner in the manner known to law, after obtaining clarification from the Directorate General of Human Resources & Development (DGHRD), Delhi.”
3.The learned standing counsel appearing for the Department/petitioner herein submits that the as per Circular No.20 of 2021, dated 16.08.2021, certain regulations have to be followed to de-notify the Inland Container Depots (ICD) and therefore, they required some more time to comply with the order. Hence, a further period of eight weeks may be granted to the authorities.
5.Considering the submissions made by the learned counsel on either
side and the reasons stated in the affidavit filed in support of this Miscellaneous petition, a further period of six weeks from today is granted to comply with the order of this Court, dated 04.12.2023. Accordingly, this Miscellaneous Petition is ordered.
Sd/-
Assistant Registrar()
// True Copy //
/02/2024 Sub Assistant Registrar (CS- I/ II / III / IV)
TO
ORDER DATED : 12/02/2024 ==========================
ORDER
========================== WMP(MD). No.1592 of 2024 in WP(MD) No.22142 of 2023 Giving direction and etc. as stated within.
MGJ(12.02.2024) 5P 4C
Madurai Bench of Madras High Court is issuing certified copies in this format from 17.07.2023
1 issue framed by the court
Whether further time should be granted to the customs authorities to comply with the order dated 04.12.2023 directing denotification of the petitioner's Inland Container Depots?
1 provisions across 1 enactments
The Government of India, Rep by its Secretary Department of Revenue, Ministry of Finance
Central Board of Indirect Taxes and Customs, Rep by its Chairman
The Commissioner of Customs (Prev.), Trichy
M/s. Kern Enterprises Private Limited, Kern ICD (Custodian) Rep by its Director, H.Nagarajan
B.Pugalendhi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
