← Library
Madras High CourtWP/28118/2016disposed of

M/S.Rainbow Traders, v. The Commissioner Of

2016-08-29Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.08.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.28118 of 2016 and WMP.No.24257 of 2016 M/s.Rainbow Traders, Rep. By its Proprietrix Mrs.Kamalabai, No.30, Chelliah Complex, 3rd Floor, Kasi Chetty Street, Chennai-600 001 .. Petitioner

Versus

1.The Commissioner of Customs(Group 7H) Custom House, No.60, Rajaji Salai Chennai-600 001.

2.The Joint/Additional Commissioner of Customs(Group 7H) Custom House, No.60, Rajaji Salai, Chennai-600 001.

3.The Deputy Commissioner of Customs(SIIB) Custom House, No.60, Rajaji Salai, Chennai-600 001. .. Respondents Prayer:This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus, directing the respondents to release the goods viz., 10 cartons of Garments Accessories Glass Beads, 267 Cartons of Garments Accessories Glass Beads, 50 Cartons of Marble Cutting Blade, 321 Cartons of Glass Stone for Ladies Footwear(Assorted), 38 Cartons of Toy Balls, 24 Cartons of Toy Baby Chair, 30 Cartons of Plastic Travel Mug with SS(Gift set), 125 Cartons of Plastic Travel Mug with SS, 20 Cartons of Plastic Mug, 50 Cartons of Fish Lamp(Gift Item), 25 Cartons of Plastic Decorative Fruity, 20 Cartons of Photo Frame, 10 Cartons of Photo Frame, 25 Cartons of Plastic Mug, 5 Cartons of Plastic Mug and 12 Cartons of Mini Cloth Washer, imported vide Bill of Entry No.6177690 dated 29.07.2016 on the value declared by the petitioner at USD24708.92.

For Petitioner : Mr.A.K.Jayaraj For Respondents: Mr.Rajkumar Jhabak Senior Panel Counsel

O R D E R

Heard Mr.A.K.Jayaraj, learned counsel appearing for the petitioner and Mr.Rajkumar Jhabak, learned Senior Panel Counsel appearing for the respondents.

2.The petitioner has filed this writ petition praying for a direction upon the respondents to release the consignment, which was imported by them for which Bill of Entry dated 29.07.2016 bearing Bill No.6177690 was filed by the petitioner. 3.The written instructions given by the Deputy Commissioner of Customs (SIIB) dated 19.08.2016 states that the Bill of Entry was examined in the presence of the importer and SIIB is investigating on the valuation angle of the imported items. Therefore, they conveyed their inability to immediately release the consignment.

4.From the packing list as well as the Bill of Entry, it appears that the items which are contained in the consignment are garment accessories, plastic travel mug, toy ball, toy baby chair, photo frames, mini cloth washer etc. It cannot be disputed by the respondents that in respect of some of the similar items where the other importers have filed Bill of Entry, which were also detained on the ground that SIIB was investigating, subsequently, SIIB has stated that they are no longer investigating the matter and the court has recorded their submission and directed the Bill of Entry to be assessed and the goods to be released.

5.In the instant case also, as could be seen from the written instructions dated 19.08.2016 SIIB is investigating only on the valuation angle.

6.The learned counsel for the petitioner, on instructions from his client, submitted that the respondents may be directed to assess the Bill of Entry at the appropriate rate and impose duty which the petitioner will remit for clearance of the goods. 7.Thus, considering the overall circumstances of the case and taking note of the fact that already some of the similar consignments were taken up for investigation by the SIIB and nothing incriminating was found, there will be a direction to respondents 1 & 3 to consider the petitioner's request and assess the Bill of Entry dated 29.07.2016 and pass appropriate orders on merits and in accordance with law within a period of two weeks from the date of receipt of a copy of this order.

8.The Writ Petition is disposed of accordingly. No costs. Consequenly, connected Miscellaneous petition is closed. r m s/d- Assistant Registrar(CS-VII) True Copy Sub-Assistant Registrar To 1.The Commissioner of Customs(Group 7H) Custom House, No.60, Rajaji Salai Chennai-600 001.

2.The Joint/Additional Commissioner of Customs(Group 7H) Custom House, No.60, Rajaji Salai, Chennai-600 001.

3.The Deputy Commissioner of Customs(SIIB) Custom House, No.60, Rajaji Salai, Chennai-600 001.

+ 1 cc to Mr.A.K.Jayaraj, Advocate SR 48797 + 1 cc to Mr.P.Rajkumar Jhabakh Advocate, SR 49034 mp1(co) prk2/9 W.P.No.28118 of 2016 and W.M.P.No.24257 of 2016