M/S.North And South Trading Company v. The Additional Commissioner Of Customs (Gr.5c)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 08.12.2022
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR M/s.North and South Trading Company No.15/1, Second Floor, Narayanasamy Street Pulianthope, Chennai - 600 012 Rep. by its Proprietor M.D.Ifteahar .. Petitioner Vs.
1. The Addl. Commissioner of Customs (Gr.SC) New Customs House, Meenambakkam Chennai - 600 027
2. The Deputy Commissioner of Customs (Gr.SC) New Customs House, Meenambakkam Chennai - 600 027 ... Respondents Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus directing the respondents herein to release the goods under import, made vide Bill of Entry No.9584135 dated 16.07.2022 which is a Live consignment, by considering the various representations of the petitioner, including the latest representation of the petitioner dated 28.10.2022 in so far as in the said representation, the petitioner had sought for the provisional release of goods in terms of judgment rendered by Hon'ble Supreme Court in the case of Commissioner 1/6
Vs. M/s.Navshakti Industries Pvt. Ltd., - 2011 (269) ELT A146 (SC) r/w. The Customs (Provisional Duty Assessment) Regulations, 1963 and Section 18 read with Section 110A of Customs Act, 1962 and also to issue necessary detention certificate in terms of Reg.6(1) of the Handling of Cargos under Customs Area Regulations, 2009, pending any further proceedings by the respondents.
For Petitioner : Mr.S.Baskaran For Respondents : Mr.Sundareswaran Senior Panel Counsel for Customs & GST for R1 and R2
O R D E R
Captioned writ petition pertains to provisional release of a consignment (auto mobile spares) imported by the writ petitioner. It turns inter alia on Section 110A of 'the Customs Act, 1962' [hereinafter 'said Act' for the sake of brevity and convenience]
2. Mr.S.Baskaran, learned counsel on record for writ petitioner submits that post filing of captioned writ petition, the second respondent has made an order dated 06.12.2022 bearing reference DIN:2022 1273 MU0000419314, learned counsel has placed before this Court a copy of the order and a scanned reproduction of the same is as follows: 2/6
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3. In the light of the above development, learned counsel seeks leave of this Court to withdraw the captioned writ petition and makes a plea to preserve the rights of the writ petitioner to assail the condition/s imposed by the second respondent for provisional release qua the aforementioned order. Request acceded to.
Captioned writ petition disposed of as closed albeit preserving the rights of the writ petitioner in the aforesaid manner. There shall be no order as to costs.
08.12.2022 Index: yes/no Internet:yes gpa To
1. The Addl. Commissioner of Customs (Gr.SC) New Customs House, Meenambakkam Chennai - 600 027
2. The Deputy Commissioner of Customs (Gr.SC) New Customs House, Meenambakkam Chennai - 600 027 5/6
M.SUNDAR, J., gpa 08.12.2022 6/6