Andhra Pradesh High Court - Amravati
Sri Sainath Industry Pvt Ltd. vs Union Of India on 26 September, 2022
(SHOW CAUSE NOTICE BEFORE ADNUSSION)
IN THE HIGH COURT OF ANDNRA PRADESH AT AMARAVAT!
(SPECIAL ORIGINAL JURISDICTION)
MONDAY, THE TWENTY SIXTH DAY OF SEPTEMBER
TWO THOUSAND AND TWENTY TWO
-PRESENT: .
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR
AND
THE HONOURABLE SRI JUSTICE AV RAVINDRA BABU '
WRIT PETITION NO: 34344 OF 2022
Between:
Sr Sainath indusiny Pvt Lid., Beh ind Satvat Theatre Civi Station Road
Raipur, € Ghhatlisgarh, represented by its authonzed Signatory, Mir, Podugu
Krishna Soma Linga Char.
ee . Pettionsr
'AND
J. Urton of India, Reprasented by the Secretary, Department of Revenue,
Ministry of Finance, New Dethid 10d 004
e. The Gamrmissioner of Customs, Qusfoms House, Vishakhapainarn Port
. . Respondents
WHEREAS the Petitioner above named through Ns Advocate Sri Chalia
Guneranian presented this Petifion under Article 228 of the Constitution of India
praying that in the clroumstannes stated in the affidavit fied therewith, fhe Nigh coun
may be pisased fo issue @ writ, order or direction more particulary one in the natur
f the writ c of MANDAMUS declaring the action of the 2° Respondent indemanding
the petitioner to pay export duly of 20 percent on their Consignments which have
been given Let Export Orders purpartedly.an account af the Notification No. * Poe S
- Customs dated O8 O8 202zissued by the respondent as being arbitrary, Ulegal,
un yust, without jurisdiction, contrary to provisions of the Customs Act, 1984 and
violative of the fundamental rights af the Pati Honers quaranteed under Arinies 14
and 19(7}g) of the Constitution of India. ~
AND WHEREAS the High Cour 4 lip on perusing the petition and affidavi Mec
herein and upon hearing the arguments-of Sri Challe Gunaranian, Advocate for the
Patitoners and af Si N. Harinath, Asst. Solicitor General for Respondent No.7} and
Sr Suresh Kumar Routhu, 8 tanding Counsel for Respondent No.2, directed issue a
notice to the Responders herein fo show cause as to why this WRIT PETITION
should nol bs admitted.
You vin
}. The Secretary, Union of india, De parte rent of Revenue, Ministry of Finance,
New Oelhi-? 100 OOF,
2. The Commissioner of Customs, Customs House, Vishakhapatinam Part,
Visakhapainam Dxstrict. my
are be and hereby diracted fo show cause either appearing in serson or through an
Advocate, as to why in the circurnefances set out in the petition and the affidavit Hed
the erewih (copy enclosed) this WRIT PETITION should not be admitted, on or before
5.77.2023. on which cafe the case stands posted for hearing.
i& NO: TOF 2622 i
Patilion under Section 151 CPC praying that in the circumstances stated in
ihe affidavit fied in support of the writ petition, the High Court may be pleased direct
the 2° Respondent to permit the petitioners to export the consignments which have
bear given "Let Export' Orders prior to the Notification No. 49/2022 - Customs daied
08.09.2022 coming Inte force, pending disposal of WP No.313%4 of 2022, on the Nie
ofthe High Court. a
The Gaourt made the following;
ORDER:
"Notices before adrnissian.
Sri Suresh Kumar Routhu, earned Sanior Standing counsel for Customs,
fakes notice on behalf of the 2" respondent while Sd N, Harinath, learned
Deputy Solicitor General, takes notice an behalf of the 1" reanpondent.
Sri Ghalla Gunaranjan, learned counsel far the petitioner, would submit
that the Notification dated 08.09.2022, which came into effect fram 09.09.2023,
imposes 20% duty on export of Semimilled or wholly-milled rice. According
fo him, the dies, which is fo be exported, reached Visakhapatnam Part much
prior to the date of Notification and process of loading has also commenced.
Ascording to Aim, the shioping buis, as well as leffer of export order, came to
be issued much orior to the date on which Notification referred to above came
to be issued. Ne further submits that if no interim order is passed, there is
every possiblity of shic leaving the Port and if that is done, the petificnera will
be put fo irreparable loss. Ne further submits that Section 16 (4) of the
Gustoms Act 1862 postulates 'rate af wity and tertf valuation, i any,
ap ica ble to any export goods, shall be the rafe and valuation in force'.
That being the position, he would contend that the duty rate prevailing as
oan the date of issuance of shipping BIN or export order issued undar Section
#0, should be taken inte consideration as the date for imposing duty, if any.
Sri Suresh Kumar Routhu, learned Senior Standing counsel for
Customs, would submit that since the lasue raleed in the Writ Petition requires
adjudication at length, the Interest of the respondents be orotected. in other
words, his argument appears to be that there should be same security for the
guods exported without paying 20% export duty. .
Yo this, Ori Chala Gunaranian, iearned counsel for the. petitioner,
submils that the case on hand is squarely severed by the Judgment of the
Hon'ble Supreme Court in Gangadhar Narsingoas Agarwal v. P.S. Thrivikraman
and Others (AIR 1973 SC 350) and as such, the question of paying duty would
not arise.
We do not intend to go Into the question whether the petitioner is Hable to
payment of export duly, at this stage.
Having regard to the facts and circumstaness of the case, we direct the
3" respondent to permit the Port authorities te load Semiamiied or whally-
milled rice belonging to the petitioner, In respect of which shipping bills are
issued, prior to the date of Notification, subject to petitioners furnishing bank
guarantee for 40% of the export duty within a period of one (1) week from
today. The charges, if any, shall be paid by the petitioners, in case of default in
furnishing bank guarantee, the Port authorities are at liberty to pracesd further
with regard to the stock inaded in the ship In accordance with law.
Poat the matter on 18.47.2022. "
Maanwhile, counters, W any, ahall be filed."
Sa? SK. MO. RAFI
ASSISTANT REGISTRAR
TRUE COPY! mee
ve Fo. SECTION OFFICER
Te, .
_ The Secretary, Union of India, Department of Revenue, Ministry of Finance,
Naw Oedhi P7100 O04. me
3. The Commissioner of Customs, Customs House, Vishakhapatnar Port,
Visakhapatnam District {4 & 2 by RPAD- along with a copy of petition and
Afidawi) oe
One CC to Sri. Chaifa Gunaranian, Advocate [OR UC]
One CC in SH N. Harinath, Asat. Solicitor General [OP UC]
One CC to Sri. Suresh Kumar Roulhu, Standing counsel [OPUC}
Two Spare COnISS.
Fy iit tm toa
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HIGH COURT
OPK, & AYRE, J
DATED: 26/08/2022
ORDER
POST THE MATTER ON 15.41.2022
NOTICE BEFORE ADMISSION
WP. No. oi 314 of 2022
INTERIM DIRECTION
