Delhi High Court
M/S. Great India Trading vs Principal Commissioner Of ... on 17 September, 2020
$~9 to 11
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Decided on:17th September, 2020
+ W.P.(C) 6558/2020
M/S. GREAT INDIA TRADING ..... Petitioner
Through: Ms. Anjali J. Manish and
Mr.Priyadarshi Manish, Advocates
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
ICD PATPARGANJ DELHI& ANR. ..... Respondents
Through: Mr. Amit Bansal, Senior Standing
Counsel with Mr.Aman Rewaria, Ms.Vipasha
Mishra, Advocates
+ W.P.(C) 6570/2020
M/S. RAMAYA EXPORTS ..... Petitioner
Through: Ms. Anjali J. Manish and
Mr.Priyadarshi Manish, Advocates
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
ICD PATPARGANJ DELHI& ANR. ..... Respondents
Through: Mr. Amit Bansal, Senior Standing
Counsel with Mr.AmanRewaria, Advocate
+ W.P.(C) 6587/2020
M/S. ALEX INTERNATIONAL TRADING ..... Petitioner
Through:- Ms. Anjali J. Manish &
Mr.Priyadarshi Manish, Advocates
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
ICD PATPARGANJ DELHI& ANR. ..... Respondents
Through:- Mr. Amit Bansal, Senior Standing
Counsel with Mr.Aman Rewaria, Ms.Vipasha
Mishra, Advocates
W.P.(C) 6558/2020 & connected cases Page 1 of 3
Signature Not Verified
Digitally Signed By:PANKAJ
KUMAR
Location:
Signing Date:18.09.2020
17:22:10
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE PRATEEK JALAN
JUDGMENT
: D.N.PATEL, Chief Justice (Oral)
Proceedings in the matter have been conducted through video
conferencing.
1. Having heard learned counsel for both sides and looking to the facts
and circumstances of the case, it appears that the goods that were imported
by these petitioners are dry dates and the Bills of Entries are:-
(i) Bill of Entry no.8025310 dated 29.06.2020 [in W.P.(C) 6558/2020]
(ii) Bill of Entry no.8098954 dated 07.07.2020 [in W.P.(C) 6570/2020]
(iii) Bill of Entry no.8025279 dated 29.06.2020 [in W.P.(C) 6587/2020]
2. Initially there was a dispute about the assessable value, the duty and
the country of origin of the goods etc. In the earlier round of litigation by
these petitioners regarding provisional assessment, an order was passed for
provisional assessment to be done, and the writ petitions were disposed of.
3. In pursuance of our orders in the earlier writ petitions preferred by
these petitioners, now the Orders-in-Appeal dated 04.09.2020 have been
passed in all the aforesaid three matters in respect of aforesaid bill of entries.
The Orders-in-Original have been modified to some extent for provisional
assessment as under:-
i. The bond of assessable value has to be given by the petitioners as
stated in Order-in-Original.
ii. Instead of bank guarantee for 100% of differential duty, it is reduced
to 25%.
Signature Not Verified
Digitally Signed By:PANKAJ
KUMAR
Location:
Signing Date:18.09.2020
17:22:10
iii. The condition of phytosanitary certificate, which was to be given by
these petitioners from country of origin is now modified to the
country of re-export.
4. The petitioners contend that the respondents are not complying with
the aforesaid Orders-in-Appeal, whereas the respondents contend that the
aforementioned conditions have not been complied with by the petitioners.
5. Without getting into the merits of this controversy, the writ petitions
are disposed of with the direction that, if the aforesaid three conditions are
complied with by these petitioners, namely the bonds are given, the bank
guarantees are given and the phytosanitary certificates are given to the
concerned authorities, the goods in question shall be released by the
respondent authorities within a period of one week from the date of receipt
of the same.
6. It goes without saying that the petitioners shall cooperate with the
respondent authorities during the investigation.
7. In view of the aforesaid observations, these writ petitions are disposed
of.
Dasti.
CHIEF JUSTICE
PRATEEK JALAN, J
SEPTEMBER 17, 2020
pk
Signature Not Verified
Digitally Signed By:PANKAJ
KUMAR
Location:
Signing Date:18.09.2020
17:22:10
