M/S. Arcturus Systems Pvt. Ltd & ... vs The Principal Commissioner Of ...
2021 Latest Caselaw 5340 Cal

S/L 16
04.10.2021
Court. No. 2
cm
                                 WPA 12160 of 2021
                     M/s. Arcturus Systems Pvt. Ltd & Anr
                                      Vs.
                 The Principal Commissioner of Customs(Port),
                                 Kolkata & Ors.
                          (Through Video Conference)

               Mr. Shovendu Banerjee
               Mr. Soumyajit Mishra
                                                   ... For the petitioners

               Mr. Kaushik Dey
               Mr. Tapan Bhanja
                                             ... For the Customs Authority
               Ms. Rama Chakraborty
                                             ... For the Respondent No.3

In this matter, petitioner has challenged the

impugned inaction on the part of the respondents

authority concerned in passing the final order of

adjudication in the proceeding in question and also

against the inaction on the part of the respondents

authority concerned to consider the

representation/application of the petitioner dated 13th

April, 2021 made before the respondents concerned for

provisional release of the goods imported in question.

Mr. Dey, learned advocate appearing for the

respondents/customs authority submits that in view of

the Board's instruction dated 17th March, 2021 in

terms of provision of Section 28 (9A) (c) of the Customs

Act, 1962 adjudicating authority is not passing the

final order. Learned advocate appearing for the

petitioner further submits that during the pendency of

the writ petition an intimation has been received by the

petitioner, dated 3rd September, 2021 from the officer

concerned of the Customs that on the basis of the

representation of the petitioner dated 13th April, 2021

Principal Commissioner of Customs (Port) has agreed

to allow the provisional release of goods in question by

putting conditions which are very harsh. Learned

advocate appearing for the petitioner also submits that

the impugned imputation order dated 3rd September,

2021 is non-speaking and has no reference and

discussion about the issues raised by the petitioner in

his representation dated 13th April, 2021. He further

submits that the condition of provisional release of the

goods in question by asking the petitioner for further

cash deposit security amounting to Rs. 8,46,903/- is

highly unreasonable and arbitrarily since already Rs.

98,10,895/- has been deposited with the respondents

in respect of the same transaction.

Considering the submission of the parties, this

writ petition is disposed of by directing the Principal

Commissioner of Customs (Port) to consider afresh

representation of the petitioner dated 13th April, 2021

for provisional release of goods in question in

accordance with law and by passing a reasoned and

speaking order and considering for imposition of softer

condition for provisional release in view of the fact that

petitioner's money amounting to more than Rs.98 lacks

has already been deposited with them and further that

the respondents themselves are not able to pass the

final order of adjudication in spite of the judgment of

the Hon'ble Supreme Court held in their favour in the

case of Canon India Private Limited on the ground of

pendency of the review petition and for which

petitioner should not have been penalized.

Respondents/ Principal Commissioner of Customs

(Port) shall consider and dispose of the aforesaid

representation of the petitioner dated 13th April, 2021

by giving opportunity of hearing to the petitioner or its

authorised representative and also taking into

consideration the observation made in this order,

within four weeks from the date of communication of

this order.

This writ petition being WPA 12160 of 2021 is

disposed of.

(Md. Nizamuddin, J.)