← Library
Madras High CourtWP/18678/2020closed

M/S.Hlg Trading v. The Principal Chief Commissioner Of Customs

2021-04-29Honourable Dr Justice Anita Sumanth3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.04.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.18678 of 2020 M/s.HLG Trading through its Proprietor Gagan Goyal son of Sh.H.L.Goyal Space "E", 3rd Floor, Surya Kiran Complex, 92, the Mall, Ludhiana, Punjab.

...Petitioner

Vs.

1.The Principal Chief Commissioner of Customs, Chennai, Custom House, 60, Rajaji Salai, Chennai-600 001.

2.The Principal Commissioner of Customs, Chennai-II, Commissionerate, Custom House, 60, Rajaji Salai,, Chennai-600 001.

3.The Deputy Commissioner of Customs (Refunds-II), O/o Commissioner of Customs, Chennai-II Commissionerate, Custom House, 60, Rajaji Salai, Chennai-600 001.

...Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to Writ of mandamus directing the respondents, more particularly,the 2nd and 3rd respondents to finalize the provisional assessments in manual Bill of Entry Nos.10614 dated 8.10.2015, 10615 dated 8.10.2015, 10616 dated 8.10.2015, 10617 dated 8.10.2015, 10618 dated 8.10.2015, 10619 dated 8.10.2015, 10620 dated 8.10.2015, 10621 dated 8.10.2015, 10643 dated 16.10.2015, 10644 dated 16.10.2015, 10645 dated 16.10.2015, 11024 dated 22.2.2016 extending the benefit of Notification 30/2004-CE dated 9.7.2004 as amended and quantify the amount refundable to the petitioner paid as deposits in terms of Customs (Provisional Duty Assessment) Regulations, 2011. For Petitioner : Mr.B.Satish Sundar For Respondents : Mr.Pramod Kumar Chopda Senior Standing Counsel

O R D E R

The petitioner seeks a mandamus directing the 2nd and 3rd respondents to finalize the provisional assessments in manual Bills of Entry Nos.10614 dated 8.10.2015, 10615 dated 8.10.2015, 10616 dated 8.10.2015, 10617 dated 8.10.2015, 10618 dated 8.10.2015, 10619 dated 8.10.2015, 10620 dated 8.10.2015, 10621 dated 8.10.2015, 10643 dated 16.10.2015, 10644 dated 16.10.2015, 10645 dated 16.10.2015, 11024 dated 22.2.2016 extending the benefit of Notification 30/2004-CE dated 09.07.2004, as amended and quantify the countervailing duty in regard to the aforesaid bills of entry.

2. I had on the earlier occasions, directed the finalization of the provisional assessments nowithstanding the pendency of this writ petition and today Mr.Pramod Kumar Chopda, learned Senior Standing Counsel would confirm the position that orders have been passed on 15.04.2021, adverse to the petitioner, which have been despatched to the petitioner. With this, the mandamus sought for stands achieved and nothing further survives in this writ petition.

3. Recording the aforesaid, this writ petition is closed. Liberty is always available to the petitioner to challenge order dated 15.04.2021 in a manner known to law. No costs. s/d- Assistant Registrar True Copy Sub-Assistant Registrar vs To 1.The Principal Chief Commissioner of Customs, Chennai, Custom House, 60, Rajaji Salai, Chennai-600 001.

2. The Principal Commissioner of Customs, Chennai-II, Commissionerate, Custom House, 60, Rajaji Salai,, Chennai-600 001.

3. The Deputy Commissioner of Customs (Refunds-II), O/o Commissioner of Customs, Chennai-II Commissionerate, Custom House, 60, Rajaji Salai, Chennai-600 001.

+1 CC to Mr.T. Pramod Kumar, Advocate sr 26420. W.P. No.18678 of 2020 PP(CO) SP(06/07/2021)