M/S.Pellagic Food Ingredients Pvt Ltd v. The Senior Intelligence Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.01.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.27984 & 27985 of 2021 (Through Video Conferencing) M/s.Pellagic Food Ingredients Pvt.Ltd, Represented by its Director, Mr.Ramakanta Mishra No.371, Sri Lakshmi Nivas, 9th Main, A-Block, AECS Layout, Kundlu Gate, Near Chaitanya School, Bangalore - 560 068.

...Petitioner in both W.Ps.

Vs.

1.The Senior Intelligence Officer, Directorate of Revenue Intelligence, Regional Unit, Amritsar, A-57, Ranjit Avenue, Amritsar.

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

... Respondents in both W.Ps.

Prayer in W.P.No.27984 of 2021:- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, to direct the 2nd respondent to finalise the assessments made in Bill of Entry No.4441735 dated 24.06.2021 and Bill of Entry No.4560233 dated 03.07.2021 by accepting the classification of the product 'Dehydrated Dark and Small Seedless Raisins (Vitis Vinfera)' under Customs Tariff Heading 0806 2010 and consequently, extend the benefit of Sl.No.32 of Notification No.50/2017-Cus dated 30.06.2017. Prayer in W.P.No.27985 of 2021:- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, to direct the 2nd respondent to cancel and return the original bank guarantee No.00241GPER001821 dated 16.07.2021 and original bank guarantee No.0024IGPER001921 dated 20.07.2021 issued by UCO Bank.

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For Petitioner : Mr.Hari Radhakrishnan (in both W.Ps) For Respondents : Mr.V.Sundareswaran (in both W.Ps) Senior Standing Counsel COMMON ORDER Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents.

2.The learned counsel for the petitioner submits that after the writ petition was filed, the respondents have issued a show cause notice to the petitioner. Under these circumstances, the learned counsel for the petitioner submits that the petitioner will submit the jurisdictional of the respondent and file a reply to the said show cause notice. It is therefore, prayed that these writ petitions may be closed.

3.Recording the above submission of the learned counsel for the petitioner, these writ petitions stand closed. No costs. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar jas To 1.The Senior Intelligence Officer, Directorate of Revenue Intelligence, Regional Unit, Amritsar, A-57, Ranjit Avenue, Amritsar.

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

W.P.Nos.27984 & 27985 of 2021 PMK(CO) SB(07/02/2022) https://hcservices.ecourts.gov.in/hcservices/