M/S.Kavani Impex v. The Chief Commissioner Of Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 06.01.2023
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR KAVANI IMPEX No.128, Part-B, M.S.Koil Street Royapuram, Chennai - 600 013 Represented by its Authorised Signatory CHANGANLAL RAJ PUROHIT .. Petitioner in W.P.No.34178 of 2022 PRINCE IMPEX 19/106, Kasi Chetty Street 1st Floor, Pamidi Complex Chennai, Tamil Nadu - 600 057 Represented by its Authorised Signatory PUSHPADEVI .. Petitioner in W.P.No.34180 of 2022 Vs.
1.The Chief Commissioner of Customs Office of the Commissioner of Customs (Sea Port) Customs House No.66, Rajaji Salai Chennai - 600 001
2. The Commissioner of Customs (Imports) Office of the Commissioner of Customs (Sea Port) Customs House No.66, Rajaji Salai Chennai - 600 001 1/7
3. The Commissioner of Customs (Group VIII) Office of the Commissioner of Customs (Sea Port) Customs House No.66, Rajaji Salai Chennai - 600 001 ... Respondents in both WPs W.P.No.34178 of 2022: Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus directing the 3rd respondent for initiating proceedings in terms of Section 110A to release of seized imported goods pending adjudication in Invoice B/L No.6ER2022091501 dated 15.09.2022.
W.P.No.34180 of 2022: Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus directing the 3rd respondent for initiating proceedings in terms of Section 110A to release of seized imported goods pending adjudication in Invoice B/L No.SW1CD22000807 dated 25.09.2022.
For Petitioner : Mr.M.P.Saravanan for Mr.A.Sathya Prakash in both W.Ps For Respondents : Mr.M.Santhanaraman Senior Standing Counsel (Customs) in both W.Ps.
C O M M O N O R D E R This common order will now dispose of the captioned two writ petitions.
2. Mr.M.P.Saravanan, learned counsel representing the counsel on record for writ petitioners and Mr.M.Santhanaraman, learned Senior 2/7
Standing counsel for Customs who had accepted notice on behalf of all the three respondents in both the writ petitions are before this Court.
3. This order has to be read in conjunction with and in continuation of earlier proceedings made by this writ Court in the listing on 21.12.2022, which reads as follows:
'Captioned writ petitions have been filed with a prayer to Mandamus the third respondent to initiate proceedings for provisional release under Section 110A of 'The Customs Act, 1962 [Act 52 of 1962]' (hereinafter 'said Act' for the sake of convenience and clarity).
2. Mr.M.P.Saravanan, learned counsel representing the counsel on record for the writ petitioners submits that the writ petitioners had imported birthday party items and it is a classification issue. The consignment has been seized on 30.09.2022 but there are no proceedings under Section 110A.
3. Mr. M.Santhanaraman, learned senior standing counsel for customs accepts notice on behalf of all the three respondents and requests for a short accommodation to get instructions and revert to this Court.
4. Registry to show the name of Revenue counsel in the next listing. List day-after-tomorrow. List on 23.12.2022 in the Admission Board.'
4. Adverting to the aforementioned proceedings, it is submitted by learned counsel for writ petitioners that writ petitioners' plea for provisional release under Section 110A of said Act is being processed by the second respondent. Learned counsel drew the attention of this writ Court to a communication sent by the second respondent to the writ 3/7
petitioner in W.P.No.34180 of 2022 (PRINCE IMPEX). A scanned reproduction of the same is as follows:
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5. Adverting to the above, it is submitted that personal hearing on 30.12.2022 did not go on owing to difference qua pendency of captioned writ petitions and next date for personal hearing has not been given.
6. Learned Revenue counsel, on instructions, submits that writ petitioners' plea for provisional release will be processed by the second respondent and a decision will be taken by examining the plea on its own merits and in accordance with law.
7. In the light of the aforementioned communication dated 27.12.2022, the second respondent is directed to hold the personal hearing on 10.01.2023 at 03.00pm at Room No.207, 2nd Floor, Krishna Block, Chennai -II Commissionerate, Customs House, Chennai-01. If for any reason, second respondent is unable to hold the personal hearing on that date, writ petitioners or their authorised representatives or Advocate shall be given another date and time which shall not be later than 17.01.2023.
8. The second respondent shall process both the provisional release applications of both the writ petitioners as expeditiously as the official business of the second respondent would permit and in any event, on or before 20.01.2023. Orders on the provisional release plea shall be 5/7
communicated to the writ petitioners under due acknowledgement within three working days from the date/s of the orders. Captioned writ petitions disposed of in the above manner with the aforementioned directives. There shall be no order as to costs. 06.01.2023 Index: yes Speaking Upload forthwith gpa To 1.The Chief Commissioner of Customs Office of the Commissioner of Customs (Sea Port) Customs House No.66, Rajaji Salai Chennai - 600 001
2. The Commissioner of Customs (Imports) Office of the Commissioner of Customs (Sea Port) Customs House No.66, Rajaji Salai Chennai - 600 001.
3. The Commissioner of Customs (Group VIII) Office of the Commissioner of Customs (Sea Port) Customs House No.66, Rajaji Salai Chennai - 600 001.
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M.SUNDAR, J., gpa 06.01.2023 7/7