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Madras High CourtWP/2328/2011disposed of

N.C.Alexander v. The Chief Commissioner Of

2020-03-10Honourable Mr Justice R. Mahadevan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.03.2020 CORAM :

THE HONOURABLE MR. JUSTICE R. MAHADEVAN W.P.No.2328 of 2011 and M.P.No.1 of 2011 N.C.Alexander

...Petitioner

Vs.

1.The Chief Commissioner of Customs, Custom House, Narmada Block, No.60, Rajaji Salai, Chennai-600 001.

2.The Commissioner of Customs (Seaport-Import), Custom House, No.60, Rajaji Salai, Chennai-600 001.

3.The Assistant Commissioner of Customs (Group-1), Custom House, No.60, Rajaji Salai, Chennai-600 001.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus directing the respondents to finally assess the Bills of Entry No.763214 and 763216 both dated 28.01.2011, covered under Contract No.201015534 dated 25.10.2010, in terms of section 17 of Customs Act, 1962 read with section 3(i) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 and as amended in 2007, on the basis of contract price and the invoice value declared by the Petitioner/Importer and release of the imported goods viz., Apples covered under the aforesaid Bills of Entry.

For Petitioner : Mr.B.Satish Sundar For Respondents : Mr.R.Rabu Manohar Senior Central Government Standing Counsel

O R D E R

This writ petition has been filed seeking a direction to the respondents to assess the Bills of Entry on the basis of contract price and invoice value declared by the petitioner/importer and to release the imported goods viz., Apples.

2.Today, when the matter was taken up for consideration, the learned counsel for the petitioner submitted that as per the order dated 02.02.2011 passed by this Court, the goods were released and hence, nothing survives for adjudication as of now in this writ petition.

3.Recording the above submission made by the learned counsel for the petitioner, this writ petition stands closed. No costs. Consequently, connected miscellaneous petition is also closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar mkn To 1.The Chief Commissioner of Customs, Custom House, Narmada Block, No.60, Rajaji Salai, Chennai-600 001.

2.The Commissioner of Customs (Seaport-Import), Custom House, No.60, Rajaji Salai, Chennai-600 001.

3.The Assistant Commissioner of Customs (Group-1), Custom House, No.60, Rajaji Salai,Chennai-600 001.

+1 CC to Mr.B.Rabu Manohar, Advocate Sr. No.20991 W.P.No.2328 of 2011 SLL (CO) RPP (21/05/2020)