IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
WP(C) NO. 20683 OF 2022
PETITIONER:
M/S.AGAPPE DIAGNOSTIC LTD.,
IX/592A, AGAPPE HILLS, CHENGARA,
KUNNATHUNADU GRAMA PANCHAYAT,
KIZHAKKAMBALAM - 683 562
MR. PAUL M. ABRAHAM
ASSOCIATE VICE PRESIDENT - OPERATIONS
BY ADVS.
JAZIL DEV FERDINANTO
JOSE JACOB
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI - 110 001.
2 SENIOR INTELLIGENCE OFFICER,
SPECIAL INTELLIGENCE INVESTIGATION BRANCH,
CUSTOMS HOUSE, KOCHI
KERALA - 682 009.
3 THE DEPUTY COMMISSIONER OF CUSTOMS
AIR CARGO COMPLEX,
COCHIN INTERNATIONAL AIRPORT LTD. PIN - 683 111.
BY ADV SRI.THOMAS MATHEW NELLIMOOTTIL, SC,
CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20683 OF 2022
2
JUDGMENT
The petitioner has approached this Court being aggrieved by the fact that certain goods imported by the petitioner have been detained by the Customs Department alleging wrong classification.
2. When this matter is taken up for consideration today, it is the submission of the learned Senior Standing Counsel appearing for the Customs Department that the goods can be provisionally released provided some security is provided by the petitioner. It is submitted that the differential duty amount is only Rs.33,334/- and the petitioner can be directed to furnish a bank guarantee for the said amount and a bond for the assessable value, considering the fact that if it is ultimately found that the goods were wrongly classified, there could be a penalty imposed.
3. The learned counsel appearing for the petitioner has no objection to the above course of action.
4. Having regard to the aforesaid facts, this writ petition is disposed of directing that if the petitioner furnishes a bank WP(C) NO. 20683 OF 2022 3 guarantee for the differential duty amount and also furnishes a bond for the assessable value, the goods imported by the petitioner shall be provisionally released to the petitioner forthwith.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE DK WP(C) NO. 20683 OF 2022 4 APPENDIX OF WP(C) 20683/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SAMPLE INVOICES ISSUED BY THE VENDOR Exhibit P2 TRUE COPY OF THE SAMPLE BILLS OF ENTRY Exhibit P3 TRUE OF THE SUMMONS DATED 17.03.2022 Exhibit P4 TRUE COPY OF THE REPLY DATED 25.03.2022 Exhibit P5 TRUE OF THE SUMMONS DATED 29.03.2022 Exhibit P6 TRUE COPY OF THE WRITE UP RECEIVED FROM THE VENDOR Exhibit P7 TRUE COPY OF THE E-MAIL SENT DATED 14.04.2022 TO RESPONDENT NO.2 ENCLOSING THE DOCUMENTS Exhibit P8 TRUE COPY OF THE REPLY DATED 13.4.2022 AND, POSTAL DISPATCH RECEIPT DATED 19.04.222 AND POSTAL ACKNOWLEDGMENT DATED 20.04.2022 Exhibit P9 TRUE COPY OF THE INVOICE DATED 09.05.2022 Exhibit P10 TRUE COPY OF BILL OF ENTRY DATED 13.05.2022